The tariff classification of girls’ jackets from Bangladesh

PD F83158 March 14, 2000 CLA-2-61:G03 F83158 CATEGORY: Classification TARIFF NO.: 6110.30.3055; 6202.93.4500; 6202.93.5021 Evelyn P. Milling Kmart Corporation Resource Center 3100 West Big Beaver Road Troy, MI 48084-3163 RE: The tariff classification of girls’ jackets from Bangladesh Dear Ms. Milling: In your letter dated February 16, 2000, you requested a tariff classification ruling. The submitted sample, Style 3998, consists of two garments. The outer garment is a girls’ jacket made from a woven fabric that you state is 100% nylon with a 600 mm PU coating. This jacket has a full front opening secured by a plastic zipper and a right over left storm flap secured by metal snaps. There is a zippered vertical pocket on each front. The long sleeves are partially elasticized at the wrists and have adjustable hook and loop tape closures as well. This jacket is fully lined; it has a stand up collar and a hemmed bottom. An inner garment, which is a made from a fine knit fleece fabric that you state is 100% polyester, is attached to the outer garment by zippers and fabric loops. This garment is capable of being worn by itself. It has a full front opening secured by a plastic zipper, a zippered vertical pocket on each front, and long sleeves with elasticized wrists. This garment is unlined, has a stand up collar and a hemmed bottom. You have not shown a size range beyond that of “girls”. If the woven outer 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 that garment will be 6202.93.4500 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, windbreakers and similar articles: Of man-made fibers: Other: Other: Other: Water resistant. The rate of duty will be 7.3 percent ad valorem. If this jacket does not pass the water resistance test, then the applicable HTS subheading will be 6202.93.5021, which provides as above, but Other: Girls’. The rate of duty will be 28.4 percent ad valorem. The applicable subheading for the knit inner garment will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls;. The rate of duty will be 32.9 percent ad valorem. The woven outer jacket falls within textile category designation 635 and the knit inner garment within category 639. Based upon international textile trade agreements, these products of Bangladesh are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.GOV. In addition, 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 and should also be verified at the time of shipment. 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, Alice M Rigdon Port Director San Francisco