The tariff classification of girls’ jackets from China

NY L82098 February 8, 2005 CLA-2-62:RR:NC:TA:358 L82098 CATEGORY: Classification TARIFF NO.: 6202.92.2031; 6202.92.2071 Carolyn B. Malina Lands’ End, Inc. 5 Lands’ End Lane Dodgeville, WI 53595 RE: The tariff classification of girls’ jackets from China Dear Ms. Malina: In your letter dated January 27, 2005 you requested a classification ruling. Styles 34322 and 34322C, manufactured from fabrics of 100% cotton, of denim and of corduroy, respectively, are unlined garments, characterized by long sleeves, by a full-front, zippered opening, by a stand-up collar that buttons together, and by a waistband, buttoning together at the center of the front, that is adjustable by means of buttons at each side of the sides. As you have requested, the submitted sample and swatch of fabric are being returned. The applicable subheading for the corduroy jacket will be 6202.92.2031, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…windbreakers and similar articles…other than those of heading 6204…of cotton, other, other, other, corduroy, girls’; and for the denim jacket 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 rate for both will be 8.9 percent ad valorem. Both jackets fall within textile category designation 335. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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