The tariff classification of a boy’s reversible jacket from the Philippines

PD G86957 February 28, 2001 CLA-2-62:LA:S:T:1:2:G04 G86957 CATEGORY: Classification TARIFF NO.: 6209.30.3040; 6210.93.3000; 6201.93.3521 Mr. Jerry Armani Mamiye Sales, Inc. 112 West 34th Street, Suite 1000 New York, NY 10120-0018 RE: The tariff classification of a boy’s reversible jacket from the Philippines Dear Mr. Armani: In your letter dated February 1, 2001, you requested a tariff classification ruling. The submitted sample, style JG41903/KG12093, is a boy’s reversible jacket. One shell is constructed from 100% cotton woven blue denim fabric and the other shell is constructed from 100% nylon woven fabric that has been coated on the inner surface with polyurethane. Both sides of the jacket feature a pointed collar, a full front left-over-right opening secured with five snap closures, long sleeves with single-snap cuffs, two chest pockets secured by flaps with a snap closure, welt pockets at the waist area, and a banded bottom. On the nylon woven side, there is a concealed hood in the collar that is secured with a zipper closure. The garment will be imported in infant sizes 6 months to 24 months, toddler boys’ sizes 2T to 4T, and boys’ sizes 4 to 7. Your sample will be returned as requested. The applicable subheading for the infant boy’s jacket in sizes 6 months to 24 months 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 16.3% ad valorem. If the garment passes the water resistance test specified in Chapter 62, U.S. Note 2, the applicable subheading for the boy’s jacket in sizes 2T to 4T and 4 to 7 will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for boys’ water resistant anoraks and similar articles of man-made fibers. The rate of duty will be 7.2% ad valorem. If the garment does not pass the water resistance test, the applicable subheading for the boy’s jacket in sizes 2T to 4T and 4 to 7 will be 6201.93.3521, Harmonized Tariff Schedule of the United States (HTS), which provides for other boys’ anoraks and similar articles of man-made fibers. The rate of duty will be 28.2% ad valorem. The infant boy’s jacket in sizes 6 months to 24 months falls within textile category designation 239. As a product of the Philippines, this merchandise is subject to a visa requirement based upon international textile trade agreements. The boy’s jacket in sizes 2T to 4T and 4 to 7 falls within textile category designation 634. As a product of the Philippines, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements. 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 merchandise may be subject to an ITC exclusion order dealing with denim garments produced by certain acid wash methods. For further information on admissibility, you should contact your local Customs office. This ruling applies to the classification of the merchandise and not to its admissibility under the terms of the exclusion order. 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 importedIf you have any questions regarding this ruling, please contact Field National Import Specialist Jerene Henry at (562) 624-9358 or National Import Specialist Bruce Kirschner at (212) 637-7079. Sincerely, Vera Adams Port Director Los Angeles-Long Beach Seaport