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

NY K84134 March 23, 2004 CLA-2-62:RR:NC:TA:358 K84134 CATEGORY: Classification TARIFF NO.: 6202.92.2071; 6209.20.5050 Doug Hyland Nordstrom, Inc. Customs Compliance Department 1617 Sixth Avene, Suite 1000 Seattle, WA 98101-1742 RE: The tariff classification of a jacket for girls’ outerwear from India Dear Mr. Hyland: In your letter dated March 10, 2004 you requested a classification ruling. Submitted style GL89725, manufactured from denim fabric of 100% cotton, is an unlined garment, characterized by a full-front, snapped opening, snapped cuffs of long sleeves, a shirt-type collar, and a pocket at the lower portion of each of the fronts. As you have requested, the sample garment is being returned. When sized for infants the applicable subheading for this garment will be 6209.20.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments…of cotton, other, other, other, other; and when sized for larger girls it will be 6202.92.2071, HTS, which provides for …girls’…windbreakers and similar articles…other than those of heading 6204…of cotton, other, other, other, other, girls’. The duty rates will be 9.3 and 8.9 percent ad valorem, respectively. In infants’ sizes the jacket falls within textile category designation 239 and in sizes for larger girls within 335. Based upon international textile trade agreements products of India 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 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