The tariff classification of a boys' pullover jacket from Taiwan or India

PD C81412 November 20, 1997 CLA-2-62:SF G03 C81412 CATEGORY: Classification TARIFF NO.: 6201.93.3000, 6201.93.3521 Lily Phu Expeditors International 601 N. Nash Street El Segundo, CA 90245 RE: The tariff classification of a boys' pullover jacket from Taiwan or India Dear Ms. Phu: In your undated letter which was received by U. S. Customs on November 3, 1997 you requested a tariff classification ruling on behalf of your client, Bugle Boy Industries, Inc. The submitted sample, Style K1001JK, is made from a woven fabric which you state is 100% nylon. This garment is a pullover jacket with a partial front zipper, a permanently attached hood, and long sleeves with elasticized wrists. There is a hook and loop tape tab at each side at the hemmed bottom of the garment which serves to adjust the fit. At the end of the zippered opening is a center chest pocket which converts into a pouch in which the jacket may stored. This pocket/pouch is fastened with a horizontal zipper. There is also an "kangaroo" style pocket with an angled opening for each hand. Two metal grommets are located under each sleeve. You have indicated that this garment may be water resistant. It will be imported in boys' sizes S,M, L, and XL. If the pullover jacket passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U. S. Note 2, then the applicable HTS subheading will be 6201.93.3000, which provides for Men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Of man-made fibers: Other: Other: Other: Water resistant. The rate of duty will be 7.4 percent ad valorem. If the garment does not pass the water resistance test, then the applicable HTS subheading will be 6201.93.3521, which provides as above, but for Other: Boys'. The rate of duty will be 29 percent ad valorem. This pullover jacket falls within textile category designation 634. Based upon international textile trade agreements, products of Taiwan and India are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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. In accordance with your request your sample will be returned to you under separate cover. 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. Sincerely, Alice M. Rigdon Port Director San Francisco