The tariff classification of girl’s padded outerwear from China

N067482 July 7, 2009 CLA-2-62:OT:RR:NC:TA:358 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5021; 6204.63.1505 Mr. Ben Vitale ETA Import & Export Ltd. 1 Cross Island Plaza 3rd Floor Jamaica, New York 11422 RE: The tariff classification of girl’s padded outerwear from China Dear Mr. Vitale: In your letter dated June 17, 2009, on behalf of your client Studio Ray LLC, you requested a tariff classification ruling. Two samples were submitted with the request. They will be returned to you. Style 192247 and Style 292247 are both girl’s, two-piece woven snowsuits consisting of a jacket and a bib overall. Except for sizes, the styles are identical. The jacket and bib overall have polyester woven shells and linings. The fill is polyester. The jacket has long sleeves with partially elasticized cuffs and hook and loop tab closures, a full front opening with a zipper closure extending to the top of the standup collar, a storm flap with two hook and loop closures, a zip-off hood with a fake fur ruff, slant pockets at the waist and a hemmed bottom. The bib overall has a high-rise front and rear bib made of brushed knit polyester fabric, adjustable, self fabric shoulder straps, a front zipper opening, and concealed elastic cuffs at the leg bottoms. Style 192247 will be sized for toddlers 2T-4T. Style 292247 will be sized for girls 4-7. You state in telephone conversation that the jacket will meet the water resistance standard indicated in Additional U.S. Note 2 to Chapter 62, HTS, as a result of a polyurethane coating to the back of the outer shell. This jacket is eligible for classification as water resistant if in compliance with the testing requirements of HTSUS Chapter 62 Additional U.S. Legal Note 2. If meeting the terms of HTSUS Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for the jacket will be 6202.93.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls’ water resistant anoraks (including ski-jackets), windbreakers and similar articles of man-made fibers. The rate of duty will be 7.1 percent ad valorem. If not meeting the terms of HTSUS Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for the jacket will be 6202.93.5021, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other girls’ anoraks (including ski-jackets), windbreakers and similar articles of man-made fibers. The rate of duty will be 27.7 percent ad valorem. The applicable subheading for the bib overall will be 6204.63.1505, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, bib and brace overalls, breeches and shorts, of synthetic fibers, other, bib and brace overalls, other, insulated, for cold weather protection. The rate of duty will be 14.9 percent 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/. 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 Bruce Kirschner at (646) 733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division