The tariff classification of denim outerwear from China

NY L83776 April 7, 2005 CLA-2-62:RR:NC:TA:358 L83776 CATEGORY: Classification TARIFF NO.: 6201.92.2041; 6202.92.2071; 6209.20.5050 Thomas MacMahon Gap Inc. 345 Spear Street San Francisco, CA 94105 RE: The tariff classification of denim outerwear from China Dear Mr. MacMahon: In your letter dated March 30, 2005 you requested a classification ruling. Submitted style 301494, manufactured of 100% cotton, is a lined, waist-length garment, characterized by a full-front, zippered opening, a shirt-type collar, and a chest pocket on each of the fronts. Ruffled edging is located around the waistband and around the lower edges of the long sleeves; pink stitching is used as contrast. As you have requested, this submitted sample will be returned. Submitted style 306519, manufactured of 100% cotton, is a lined garment, characterized by a full-front, zippered opening, a stand-up collar that fastens together, a chest pocket on each of the fronts, zippered closures at the lower edge of each of the long sleeves, and a non-adjustable, a snapped tab at each side of the waistline, and elbow patches. This submitted style is being retained by this office for reference purposes. In infants’ sizes the applicable subheading for both of these styles will be 6209.20.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments…of cotton, other, other, other, other. The duty rate will be 9.3 percent ad valorem. In sizes for larger children the applicable subheading for style 301494 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’; and for style 306519 will be 6201.92.2041, HTS, which provides for …boys’…windbreakers and similar articles…other than those of heading 6203…of cotton, other, other, blue denim, boys’. The duty rates will be 8.9 and 9.4 percent ad valorem, respectively. In sizes for infants both styles fall within textile category designation 239. In larger sizes the girls’ style falls within textile category designation 335 and the boys’ within 334. 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