The tariff classification of a boy’s jacket from Macau

PD D83246 November 4, 1998 CLA-2-62:PD:A:TC:I:I27 D83246 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3521 Mary L. Irish Talbots 175 Beal Street Hingham, MA 02043 RE: The tariff classification of a boy’s jacket from Macau Dear Ms. Irish: In your letter dated October 2, 1998, you requested a tariff classification ruling. The submitted sample, style #91095270 is a boy’s jacket. The outer shell of the jacket is constructed from 100% nylon woven fabric. The outer shell fabric has been coated with polyurethane for water resistance. The jacket is fully lined with a 100% polyester solid mesh lining. The jacket is not visibly coated as that term is defined in the Harmonized Tariff Schedule of the United States (HTS); therefore, HTS Heading 6210 does not apply. The jacket features a full frontal opening secured by a zipper closure and long sleeves with elasticized cuffs. The jacket also features an elasticized bottom and two front pockets. The submitted sample will be returned under separate cover. If the 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 for the garments will be 6201.93.3000, 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: other, water resistant. The rate of duty will be 7.4% ad valorem. If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garments will be 6201.93.3521, 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: other: other: boys’. The rate of duty will be 28.8% ad valorem. The jacket falls within textile category designation 634. Based upon international textile trade agreements, products of Macau are subject to quota and to 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, (Signed by) Jayson P. Ahern Port Director Miami Service Port