The tariff classification of girls’ outerwear jackets from Macau

NY K84142 March 22, 2004 CLA-2-62:RR:NC:TA:358 K84142 CATEGORY: Classification TARIFF NO.: 6202.92.2071 Doug Hyland Nordstrom, Inc. Customs Compliance Department 1617 Sixth Avenue, Suite 1000 Seattle, WA 98101-1742 RE: The tariff classification of girls’ outerwear jackets from Macau Dear Mr. Hyland: In your letter dated March 10, 2004 you requested a classification ruling. Submitted styles GL87590 and GL89729, each of which is manufactured from denim fabric of 100% cotton, are unlined, waist-length garments, commonly characterized by a full-front opening, by a collar, by buttoned cuffs of long sleeves, and by a pocket at the lower portion of each of the fronts. The sample garments are being retained by this office for reference purposes. The applicable subheading for both styles will be 6202.92.2071, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…anoraks…windbreakers and similar articles…other than those of heading 6204, of cotton, other, other, other, other, girls’. The duty rate will be 8.9 percent ad valorem. The jackets fall within textile category designation 335. Based upon international textile trade agreements products of Macau 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