The tariff classification of a girl’s polyester woven jacket

PD F86390 May 16, 2000 CLA-2-62:G35 F86390 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5021 Ms. Kris Spurbeck Target Stores Import Dept. TPN-09X 1000 Nicollet Mall Minneapolis, MN 55403 RE: The tariff classification of a girl’s polyester woven jacket Dear Ms. Spurbeck: In your letter dated April 28, 2000 you requested a tariff classification ruling on a garment which you describe as a girl’s polyester woven water resistant jacket. The submitted sample, style #37415, is a girl’s hip-length jacket of 100% polyester woven fabric. The long sleeved, fully lined, jacket features a full frontal opening secured by a five-button closure. The jacket is padded with a polyester filler and also features a collar and two side pockets at the waist. The jacket will be imported in girl’s sizes 4-6X and 7-16. If the jacket passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, Additional U.S. Note 2, the applicable subheading for the jacket will be 6202.93.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ 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 pass the water resistance test, then the applicable HTS subheading for the garment will be 6202.93.5021, which provides for other girls’ anoraks, windbreakers and similar articles of man-made fibers. The rate of duty will be 28.4%. The jacket falls within textile category designation 635. Based upon international textile trade agreements, as a product of Macau, this garment is subject to quota restraints 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. The sample will be returned to you under separate cover. 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, Jean Stanford Acting Port Director Dallas-Fort Worth, TX