The tariff classification of a boy’s reversible jacket from Macau

PD D85653 December 24, 1998 CLA-2-62:LA:S:T:1:2:G04 D85653 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3521 Ms. Judith A. Piccirillo Toys’R’Us Traffic Department 461 From Road Paramus, NJ 07628 RE: The tariff classification of a boy’s reversible jacket from Macau Dear Ms. Piccirillo: In your letter dated December 12, 1998, you requested a tariff classification ruling. The submitted sample, style 40-12690B9, is a boy’s reversible jacket. One shell is constructed from 100% nylon woven fabric which you state is coated with 600 millimeters of acrylic and the reverse shell is constructed from 75% polyester, 15% rayon, and 10% cotton knit fleece fabric. The jacket features a hood, a full front opening with a reversible zipper, an elasticized waistband, long sleeves with elasticized cuffs, and front slant pockets on each side. The garment will be imported in boys' sizes 4 to 7X. 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 6201.93.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for boys’ 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 6201.93.3521, Harmonized Tariff Schedule of the United States (HTS), which provides for other boys’ 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 634. 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