The tariff classification of a reversible padded sleeveless jacket from Macau

PD F85498 April 14, 2000 CLA-2-62:LA:S:T:1:2:G04 F85498 CATEGORY: Classification TARIFF NO.: 6201.93.2020; 6209.30.3040 Ms. Angela Masco Customs Compliance Analyst Nordstrom, Inc. 1617 Sixth Avenue, Suite 1000 Seattle, WA 98101 RE: The tariff classification of a reversible padded sleeveless jacket from Macau Dear Ms. Masco: In your letter dated April 5, 2000, you requested a tariff classification ruling. The submitted sample, which will be imported as style I684, T684, LB684, or BB684 depending on the size, is a boy’s reversible padded sleeveless jacket. One side is constructed from 100% nylon woven fabric and the other side is constructed from 100% polyester knit fabric that is napped on both sides. The garment also contains a non-woven polyester fill. The garment features a stand-up collar, a reversible zipper, pockets at the waist on both sides, and a hemmed bottom. Style I684 will be imported in infant boys’ sizes 9 to 24 months, style T684 will be imported in toddler boys’ sizes 2T to 4T, style LB684 will be imported in little boys’ sizes 4 to 7, and style BB684 will be imported in big boys’ sizes 8 to 20. Your sample will be returned as requested. The applicable subheading for style I684 will be 6209.30.3040, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments and clothing accessories: of synthetic fibers: other: other: other. The rate of duty will be 16.4% ad valorem. The applicable subheading for styles T684, LB684, and BB684 will be 6201.93.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ . . . anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): of man-made fibers: other: padded, sleeveless jackets: other. The rate of duty will be 15.7% ad valorem. Style I684 falls within textile category designation 239 and styles T684, LB684, and BB684 fall within textile category designation 659. As products of Macau, this merchandise is not subject to a visa requirement or quota restraints based upon international textile trade agreements. 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, Irene Jankov Port Director Los Angeles-Long Beach Seaport