The tariff classification of a boyjacket from Korea

PD D89617 April 6, 1999 CLA-2-62:PD:A:TC:I:I27 D89617 CATEGORY: Classification TARIFF NO.: 6201.92.1500; 6201.92.2061 Troy Myers Classification Specialist Wal Mart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716-8023 RE: The tariff classification of a boyjacket from Korea Dear Mr. Myers: In your letter dated March 18, 1999, you requested a tariff classification ruling. The submitted sample, stock #ST1104, is a boyjacket. The outer shell of the jacket is constructed from 60% cotton, 40% polyester woven fabric. The jacket is fully lined with 100% nylon woven fabric, which has a 600mm polyurethane coating. 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 a storm flap with five snap closures. The garment also has long sleeves with partially elasticized cuffs and velcro straps for tightening at the wrist, slash pockets in the chest area, slash pockets with zipper closure below the waist, an elasticized waist and a straight hemmed bottom. The submitted sample will be returned under separate cover. If the jacket passes the water resistance test specified in the HTS, Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garments will be 6201.92.1500, which provides for menor boys anoraks (including ski-jackets), windbreakers, and similar articles (including padded, sleeveless jackets): of cotton: other: water resistant. The rate of duty will be 6.4% ad valorem. If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garments will be 6201.92.2061, which provides for menor boys anoraks (including ski-jackets), windbreakers, and similar articles (including padded, sleeveless jackets): of cotton: other: other: other: other: boys The rate of duty will be 9.7% ad valorem. The jacket falls within textile category designation 334. Based upon international textile trade agreements, products of Korea 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, Thomas S. Winkowski Port Director Miami Service Port