The tariff classification of an outerwear jacket for boys’ wear from Sri Lanka

NY I80439 April 15, 2002 CLA-2-62:RR:NC:TA:358 I80439 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3521 Bernice Rudd Wal Mart Stores, Inc. Wal-Mart Logistics Mail Stop #0410--L—32 601 N. Walton Bentonville, AR 72716-0410 RE: The tariff classification of an outerwear jacket for boys’ wear from Sri Lanka Dear Ms Rudd: In your letter dated April 8, 2002 you requested a classification ruling. Submitted style ST5113, “Colorblock Snowboard Jkt.”, is a lined garment, basically characterized by a detachable hood, by long sleeves with adjustable cuffs, by various pockets, and by a full-front, zippered opening, which extends through the stand-up collar and which is fully covered by a textile flap, which can be secured to the body of the garment by means of textile fasteners similar to the VELCRO brand. As you have requested, the sample garment is being returned. If this garment passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62 U.S. Note 2, then the applicable tariff subheading for it will be 6201.93.3000, which provides for other boys’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. If the garment does not pass this test, then the applicable HTS subheading for it will be 6201.93.3521, which provides for other boys’ anoraks, windbreakers and similar articles of man-made fibers. The duty rates will be 7.2 and 28.1 per cent ad valorem, respectively. In either case the garment falls within textile category designation 634. Based upon international textile trade agreements products of Sri Lanka 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 also be verified at the time of shipment. 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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division