Base
K832972004-02-17New YorkClassification

The tariff classification of girls’ outerwear jackets from Hong Kong

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Summary

The tariff classification of girls’ outerwear jackets from Hong Kong

Ruling Text

NY K83297 February 17, 2004 CLA-2-62:RR:NC:TA:358 K83297 CATEGORY: Classification TARIFF NO.: 6202.92.2031; 6202.92.2071 Melissa Weiss-Fox Barthco International, Inc. 721 Chestnut Street Philadelphia, PA 19106 RE: The tariff classification of girls’ outerwear jackets from Hong Kong Dear Ms. Fox: In your letter dated February 10, 2004, written on behalf of Jones Apparel Group, you requested a classification ruling. Submitted style G961, manufactured from woven fabric of 96% cotton/4% spandex, is an unlined, waist-length, corduroy garment, characterized by a full-front, buttoned opening, by a shirt collar, by buttoned cuffs of long sleeves, by a chest pocket on each of the fronts, and by a pocket at the lower portion of each of the fronts. Construction of denim, a sleeve pocket, and a zippered, full-front opening are the differences of submitted style G2641. The applicable subheading for the corduroy garment will be 6202.92.2031, Harmonized Tariff Schedule of the United States (HTS), and for the denim garment will be 6202.92.2071 HTS, which provide for …girls’…windbreakers and similar articles…other than those of heading 6204…of cotton; other; other; other; corduroy, girls; and other, girls’; respectively. The duty rate will be 8.9 percent ad valorem for both of the garments. The jackets fall within textile category designation 335. Based upon international textile trade agreements products of Hong Kong may be 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 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