The tariff classification of a girl's woven jacket from Macau

PD D82079 September 21, 1998 CLA-2-62:LA:S:T:1:2:G04 D82079 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5021 Mr. John M. Peterson Neville, Peterson & Williams Counsellors at Law 80 Broad Street, 34th Floor New York, NY 10004 RE: The tariff classification of a girl's woven jacket from Macau Dear Mr. Peterson: In your letter dated August 31, 1998, on behalf of your client, Mervyn's, you requested a tariff classification ruling. The submitted sample, style 14545, is a girl's jacket constructed from 100% nylon woven fabric that is coated on the outer surface with polyurethane. The jacket is also lined with knit jersey fabric. The jacket features a double-breasted, right over left full front opening with six button closures, a collar, lapels, straight sleeves, front slash pockets, and a hemmed bottom. Although no size range was indicated in your letter, the submitted sample is a girl's size 3T. Your sample will be returned as requested. If the garment passes the water resistance test specified in Chapter 62, U.S. Note 2, the applicable subheading for the jacket will be 6202.93.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for girls' water resistant anoraks and similar articles of man-made fibers. The rate of duty will be 7.4% ad valorem. If the garment does not pass the water resistance test, the applicable subheading for the jacket will be 6202.93.5021, Harmonized Tariff Schedule of the United States (HTS), which provides for other girls' anoraks and similar articles of man-made fibers. The rate of duty will be 28.8% ad valorem. The jacket falls within textile category designation 635. As a product of Macau, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements. 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. 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 this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Irene Jankov Port Director Los Angeles-Long Beach Seaport