The tariff classification of a jacket for girls’ outerwear from Bangladesh

NY I85811 September 6, 2002 CLA-2-62:RR:NC:TA:358 I85811 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5021 Rico Law BEPC LIMITED 15761 Tapia Street Irwindale, CA 91706 RE: The tariff classification of a jacket for girls’ outerwear from Bangladesh Dear Mr. Law: This ruling replaces file NY I85596, dated August 28, 2002. In that letter we inadvertently omitted the classification of the article providing it had a water-resistant coating. The corrections are contained in the text that follows. Submitted sample 13600-C3/D3/T3 is a reversible garment, characterized by a full-front, zippered opening, by long sleeves, by a hood, by an adjustable, elastic tab at each side of the lower edge, and by a pocket at the lower portion of each of the fronts of each of the outer surfaces of the garment. One of these outer surfaces is manufactured from knitted fabric of 65% polyester/35% cotton, and the other of the outer surfaces is manufactured from what you state is “100% polyester woven fabric with water resistance coating outside.” As you have requested, the sample garment has been returned to you. 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 subheading for the it will be 6202.93.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…anoraks…, windbreakers and similar articles…, other than those of heading 6204, of man-made fibers, other, other, other, water resistant. If the garment does not pass this test, then the applicable HTS subheading for it will be 6202.93.5021, which provides for …girls’…anoraks…, windbreakers and similar articles…, other than those of heading 6204, of man-made fibers, other, other, other, other, girls’. 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 635. Based upon international textile trade agreements products of Bangladesh 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