The tariff classification of a child’s jacket from Taiwan

PD G82596 October 19, 2000 CLA-2-62: G03 G82596 CATEGORY: Classification TARIFF NO.: 6202.93.4500, 6202.93.5021 Tina Walker Venator Group, Inc. 3543 Simpson Ferry Road Camp Hill, PA 17011 RE: The tariff classification of a child’s jacket from Taiwan Dear Ms. Walker: In an original letter from Christina Swidersky dated September 18, 2000 and a subsequent clarification from you dated October 18, 2000, you requested a tariff classification ruling on a children’s jacket. Style KT-991 is a short jacket made from a lightweight woven fabric that you state is 100% nylon with a polyurethane coating. This hooded jacket has a full front opening secured by a plastic zipper, long sleeves with elasticized cuffs at the wrists and slant pockets. Both the hood and the upper back yoke area are mesh lined. You have indicated that this will be imported in sizes XS (4-5), S (6-7), M (8-10), and L (12-14). Harmonized Tariff Schedule of the United States (HTS), Chapter 62, Note 8 reads in part, “garments which cannot be identified as either men’s or boys’ garments or as women’s or girls’ garments are to be classified in the headings covering women’s or girls’ garments. If this jacket passes the water resistance test specified in Chapter 62, Additional U. S. Note 2, then the applicable subheading for Style KT-991 will be 6202.93.4500 which provides for Women’s or girls’ … Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): 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 resistant test, then the applicable HTS will be 6202.93.5021, which provides as above, but for Other: Girls’. The rate of duty will be 28.4 percent ad valorem. Style KT-991 falls within textile category designation 635. Based upon international textile trade agreements, products of Taiwan 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 be verified at the time of shipment. In accordance with your request, your sample will be returned to you separately. 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. If you have any questions regarding this ruling, contact Field National Import Specialist Susan David at (415) 782-9366 or National Import Specialist Bruce Kirschner at (212) 637-7079. Sincerely, Alice M Rigdon Port Director San Francisco