The tariff classification of a boy’s jacket from India

PD F83440 February 28, 2000 CLA-2-62:CO:CH: DGD IO5 F83440 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3521 Mr. David J. Evan Grunfeld, Desiderio, Lebowitz & Silverman LLP Counselors At Law 245 Park Avenue 33rd Floor New York, NY 10167-3397 RE: The tariff classification of a boy’s jacket from India Dear Mr. Evan: In your letter dated February 14, 2000 you requested a tariff classification ruling on behalf of your client, Tommy Hilfiger U.S. A., Inc. Your sample will be returned as you requested. The submitted sample, style B11570 – 0108952, is a boys’ jacket constructed of 100% nylon woven fabric and is coated with 600mm of polyurethane. The garment is fully lined and features polyester filling. The jacket has a full frontal opening secured by a zipper closure, a pointed collar, long sleeves with buttoned cuffs, two front patch pockets, and a hemmed bottom with two inch side vents. The applicable subheading for style B11570 – 0108952, if it passes the water resistance requirements indicated in additional U. S. Note to Chapter 62 HTS, will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ anoraks, windbreakers and similar articles: of man-made fibers: other: other: other: water resistant. The rate of duty will be 7.3%. If the jacket does not meet the water resistance requirements, the applicable subheading will be 6201.93.3521, Harmonized Tariff Schedule of the United States (HTS), which provides for anoraks, windbreakers and similar articles: of man-made fibers: other: other: other: other: boys’. The rate of duty will be 28.4%. Style B11570 - 0108952 falls within textile category designation 634. Based upon international textile trade agreements, products of India 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, Robyn Dessaure Port Director Chicago, IL