The tariff classification of outerwear for girls from Vietnam

NY K85351 April 29, 2004 CLA-2-62:RR:NC:TA:358 k85351 CATEGORY: Classification TARIFF NO.: 6202.93.5021; 6202.93.4500 Mr. Kevin Maher C Air Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of outerwear for girls from Vietnam Dear Mr. Maher: In your letter, which was received by U.S. Customs on April 20, 2004 and written on behalf of The Children’s Place, you requested a classification ruling. Submitted style Y381610 is comprised of two garments that can be worn either separately or together. One of the garments, a lined and padded jacket, manufactured from a woven outershell of 100% nylon that you state is coated with 600 mm PU, is characterized by a full-front, zippered opening, which extends into the neckline and is covered by a textile flap that fastens to the body of the garment, by a detachable hood, by adjustable cuffs of long sleeves, by an adjustable drawstring threaded through the lower edge, and by a pocket at the lower portion of each of the fronts. By means of a textile loop sewn behind its collar, the other of these outerwear garments, shorter than the padded garment, attaches into a snapped, textile tab in the neckline of this shorter garment. This shorter garment, the lower edge of which is partially elasticized, is reversible. One of its surfaces is manufactured from woven fabric of 100% nylon that you state is coated with 600 mm PU. This surface is characterized by a full-front, zippered opening, which extends into its collar or which can be used to fasten into the padded garment as a lining, by long sleeves, and by various pockets, including one at the lower portion of each of the fronts. The other of its surfaces, manufactured from fleece fabric of 100% polyester, is similarly styled. If these garments pass 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 them will be 6202.93.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…anoraks…windbreakers and similar articles…other than those of heading 6204, of man-made fibers, other, other, other, water resistant. If the garments do not pass this test, then the applicable HTS subheading for them will be 6202.93.5021, which provides for …girls’…anoraks…windbreakers and similar articles…other than those of heading 6204, of man-made fibers, other, other, other, other, girls’. The duty rates will be 7.1 and 27.7 percent ad valorem, respectively. Whether or not water resistant the garments fall within textile category designation 635. Based upon international textile trade agreements 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