The tariff classification of two boys’ jackets from Bangladesh

NY I89128 December 26, 2002 CLA-2-62:RR:NC:WA:357 I89128 CATEGORY: Classification TARIFF NO.: 6201.93.3521 Ms. Mary Bailey Sears, Roebuck and Co. 3333 Beverly Road D/733IMP, D5 255-AB Hoffman Estates, IL 60179 RE: The tariff classification of two boys’ jackets from Bangladesh Dear Ms. Bailey: In your letter dated December 11, 2002, you requested a classification ruling. The samples submitted, item numbers 1584BJT-A and 1584BJT-B, are two boys’ jacket’s constructed of a shell composed of a woven plaid 100% acrylic fabric. Each garment is lined in the body with a brushed knit 100% polyester fleece fabric. Item 1584BJT-A has a woven 100% nylon fabric lining with a nonwoven polyester batting fill in the sleeves. Item 1584BJT-B has a woven 100% nylon fabric lining in the sleeves and no fill. The jackets will be imported in boy’s sizes 2T through 20. Each jacket has a fold-down pointed collar and a full front opening secured by a zipper closure. Each garment also has long vented sleeves with a one-button closure on the cuffs, two chest pockets with zipper closures and a straight cut hemmed bottom. The samples are being returned to you as you have requested. The applicable subheading for each jacket will be 6201.93.3521, Harmonized Tariff Schedule of the United States (HTS), which provides for other boys’ anoraks, windbreakers and similar articles: of man-made fibers. The duty rate will be 28.1 percent ad valorem. Effective January 1, 2003, the duty rate will be 27.9 percent ad valorem. Each jacket falls within textile category designation 634. Based upon international textile trade agreements products of Bangladesh 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. 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 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division