The tariff classification of an outerwear jacket for girls from the Philippines

NY M87771 October 26, 2006 CLA-2-62:RR:NC:TA:358 M87771 CATEGORY: Classification TARIFF NO.: 6202.93.5021 Raymond Meighan Federated Merchandising Group Customs Department 11 Penn Plaza New York, NY 10001 RE: The tariff classification of an outerwear jacket for girls from the Philippines Dear Mr. Meighan: In your letter dated October 23, 2006 you requested a classification ruling. Basic characteristics of submitted style 46850 include long sleeves, a full-front, zippered opening that extends into the neckline, and a detachable collar. Rib-knitted portions of 100% cotton comprise the long sleeves, the waistband, and the back of this garment. The fronts of the garment, at the lower portion of each of which a pocket is located, are manufactured from quilted, woven polyester, padded with polyester batting, and determine the essential characteristic of this style. As you have requested, the sample garment is being returned. The applicable subheading for this style will be 6202.93.5021, Harmonized Tariff Schedule of the United States (HTSUS), 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 rate will be 27.7 per cent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The jacket falls within textile category 635. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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