The tariff classification of a boy's jacket from Thailand.

NY B87651 August 19, 1997 CLA-2-62:RR:NC:TA:3:358 B87651 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3521 Mr. James I. Salach Gymboree 700 Airport Blvd. Burlington, CA 94010-1912 RE: The tariff classification of a boy's jacket from Thailand. Dear Mr. Salach: In your letter dated July 10, 1997, you requested a tariff classification ruling. The submitted sample Style #442-82275 is a boy's woven pullover jacket. The garment is constructed of a 100% nylon coated outer shell, and a 100% cotton jersey lining, The jacket features a hood, a front kangaroo zippered pouch pocket, and a front zippered opening to the waist. The garment also has side slash pockets, long sleeves with elasticized bottoms, and an elasticized waist. You state in your letter that the jacket will be imported in boys' sizes S, M, L, XL, and XXL. 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 Thailand 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