The tariff classification of a jacket for infants’ and boys’ outerwear from Macau

NY I86499 September 20, 2002 CLA-2-62:RR:NC:TA:358 I86499 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3521; 6209.30.3040 Doug Hyland Nordstrom Customs Compliance Department 1617 Sixth Ave., Suite 1000 Seattle, WA 98101-1742 RE: The tariff classification of a jacket for infants’ and boys’ outerwear from Macau Dear Mr. Hyland: In your letter dated September 11, 2002 you requested a classification ruling. Submitted style BY56360 is a lined garment, manufactured from a woven outershell of 100% nylon, which you state is “waterproof”. Characteristics of this garment include long sleeves, the cuffs of which are elasticized, a full-front, zippered opening, a hood, a grommet at each armhole, and a pocket at the lower portion of each of the fronts, which are slightly shorter than the back . As you have requested, the sample garment is being returned. In sizing for infants the applicable subheading for the garment will be 6209.30.3040, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments…, of synthetic fibers, other, other, other. The duty rate will be 16.2 per cent ad valorem. 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 in sizes larger than infants’ will be 6201.93.3000, which provides for other boys’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. If this garment does not pass this test, then the applicable HTS subheading for it in sizes larger than infants’ 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 in sizes larger than infants’ and within 239 in infants’ sizes. Based upon international textile trade agreements products of Macau 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