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B845451997-05-05New YorkClassification

The tariff classification of a boy's jacket from Malaysia. Dear Ms. Dairo:

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Summary

The tariff classification of a boy's jacket from Malaysia. Dear Ms. Dairo:

Ruling Text

NY B84545 May 5, 1997 CLA-2-62:RR:NC:WA:N3:358 B84545 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3521 Ms. Melba R. Dairo Federated Product Development 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a boy's jacket from Malaysia. Dear Ms. Dairo: In your letter dated April 15, 1997, you requested a tariff classification ruling. The submitted sample, Style #8333-4, is a boy's woven pullover style jacket. The garment is constructed of a shell made from 100% nylon fabric and a full lining made from 65% polyester and 35% cotton jersey knit fabric. The jacket features a v-neck, long sleeves with rib knit cuffs, a kangaroo pocket at the waist, a zipper opening at the left side, and an elasticized bottom. You state in your letter that the jacket will be imported in boys' sizes 2-4T for Style #83332 and boys' sizes 4-7 for Style #8333-4. You also state that both styles will have a 600mm acrylic coating. We are returning your sample as you requested. The applicable subheading for the jacket, if it has the water resistance indicated in Additional U.S. Note 2 to Chapter 62 HTS, will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets):of man-made fibers:other, other:water resistant. The duty rate will be 7.4% ad valorem. The applicable subheading for the jacket, if it does not have the water resistance indicated in Additional U.S. Note 2 to Chapter 62 HTS, will be 6201.93.3521, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets):of man-made fibers:other, other, boys'. The duty rate will be 29.% ad valorem. The jacket, whether or not water resistant, falls within textile category designation 634. Based upon textile trade agreements, products of Malaysia are presently subject to quota restraints and visa requirements. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Bruce Kirschner at 212-466-5865. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division