The tariff classification of a Girls' Reversible Jacket from China and Korea

PD C84265 February 26, 1998 CLA-2-PD:TC:MEF G28 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5021 Ms. Gail T. Cumins Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street New York, New York 10004 RE: The tariff classification of a Girls' Reversible Jacket from China and Korea Dear Ms. Cumins: In your letter dated February 5, 1998, you requested a tariff classification ruling on behalf of your client, Foreign Resources Corporation, 500 Seventh Avenue, New York, New York. The sample submitted, Style Number 56300, is a Girls' Reversible Jacket. One side consists of 100% Knit Polyester Jacquard with a pile-like appearance. The reverse side is 100% woven nylon. Both sides feature a full frontal opening secured with a zipper, side slash pockets, a hood, and elasticized cuffs. Additional features on the nylon side of the jacket include a drawstring, used for tightening at the waist, and a coating of 600 mm polyurethane to render the garment water resistant. Stitching forms vertical lines on the hood, back, front, and arms. The space between each vertical line measures three inches or less. An eight-inch square piece of fabric without stitching cannot be obtained from the garment; therefore, you state the importer will receive, with each importation, a swatch of water-resistant fabric, without stitching, to be used for testing purposes. You advised that the fabric will be identical to the fabric used in the jacket. A certificate from the manufacturer attesting that the coating process is sufficient to satisfy U.S. Note 2 to Chapter 62 will also be included with each fabric swatch. If the Girls' Reversible Jackets pass the water resistance test as specified in HTSUSA Chapter 62, Additional U. S. Note 2, then the applicable subheading for the jackets will be 6202.93.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's or girls' overcoats, carcoats, capes, cloaks, anoraks (including ski jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man made fibers: Other: Other: Other: Water resistant. The rate of duty will be 7.4%. If the Girls' Reversible Jackets do not pass the water resistance test, then the applicable subheading will be 6202.93.5021, Harmonized Tariff Schedule of the United States, which provides for Women's or girls' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Anoraks (including ski jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man made fibers: Other: Other: Other: Other: Girls'. The duty rate will be 28.8%. The Girls' Reversible Jacket falls within textile category designation 635. Based upon international textile trade agreements, products of China and Korea 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. 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, Carole E. Graves Port Director Port of Baltimore