The tariff classification of a jacket for boys’ wear from Vietnam

NY K83071 February 11, 2004 CLA-2-62:RR:NC:TA:358 K83071 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3521 Trace Garrett Target Customs Brokers, Inc. 1000 Nicollet Mall, TPN-0430 Minneapolis, MN 55403 RE: The tariff classification of a jacket for boys’ wear from Vietnam Dear Mr. Garrett: In your letter dated February 6, 2004, written on behalf of Target Stores, and submitted for you by Kris Spurbeck, you requested a classification ruling. Submitted style Q4042174, manufactured from a woven outershell of 100% nylon, which you state is coated with polyurethane, is a lined and padded garment, characterized by long sleevees, by a pocket at the lower portion of each of the fronts, and extending into the hood by a full-front, zippered opening over which a textile flap attaches to the body of the garment by means of snap fasteners. 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 subheading for it will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for …boys’…anoraks (including ski-jackets), windbreakers and similar articles…other than those of heading 6203…of man-made fibers, other, other, other, water resistant. The duty rate would be 7.1 percent ad valorem. If this garment does not pass this test, then the applicable subheading for it will be 6201.93.3521 HTS, which provides for …boys’ anoraks (including ski-jackets), windbreakers and similar articles…other than those of heading 6203…of man-made fibers, other, other, other, other, boys’. The duty rate will be 27.7 percent ad valorem. In either case this garment falls within textile category designation 634. Based upon international textile trade agreements these products of Vietnam are not presently subject to quota nor 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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