The tariff classification of a woman’s denim jacket from India

NY G88725 April 20, 2001 CLA-2-62:RR:NC:WA:357 G88725 CATEGORY: Classification TARIFF NO.: 6202.92.2061 Mr. David Sherman Ann Taylor 1372 Broadway, 5th Floor New York, N.Y. 10018 RE: The tariff classification of a woman’s denim jacket from India Dear Mr. Sherman: In your letter dated March 27, 2001, you requested a classification ruling. The sample submitted, style number 59-57097, “Sky Scraper Denim”, is a woman’s hip-length jacket that is constructed of a woven blue denim 100% cotton fabric. In a phone conversation you indicated that the garment’s fabric weighs 12.5 ounces per square yard. The jacket has a fold-down pointed collar, a full front opening that is secured by a zipper closure, a pocket on the left chest and long vented sleeves with a metal one-button closure on the cuffs. The garment features a two-inch banded bottom hem that has two side seam tabs that are secured to button closures on the rear panel. The sample is being returned to you as you have requested. The applicable subheading for the jacket will be 6202.92.2061, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s anoraks, windbreakers and similar articles, of cotton. The duty rate will be 9.1 percent ad valorem. The jacket falls within textile category designation 335. Based upon international textile trade agreements products of India are presently 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 garment may be subject to an ITC exclusion order dealing with faded denim garments produced by an acid wash method. For further information on admissibility please contact your local Customs office prior to importation of the goods. 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 imported. If you have any questions regarding the ruling, contact National Import Specialist W. Raftery at 212-637-7076. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division