The tariff classification of a girls’ outerwear jacket from China or Bangladesh.

N102308 April 28, 2010 CLA-2-62:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6202.93.4500 Mr. Robert Stack Tompkins & Davidson, LLP 5 Hanover square 15th Floor New York, NY 10004 RE: The tariff classification of a girls’ outerwear jacket from China or Bangladesh. Dear Mr. Stack: In your letter dated April 21, 2010, on behalf of your client Amerex Group, LLC, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Product GF0AT39006BG is a girls’ 4-in-1 jacket, in size range 4-16, that contains a detachable reversible inner jacket that functions as an additional lining or can be worn separately as a lighter weight jacket in warmer weather. The reversible outer jacket has a shell composed of 100% nylon woven fabric that you describe as coated with an acrylic plastic material. You state that the jacket meets the requirements for water resistance as found in Additional U.S. Note 2 to Chapter 62, HTSUSA. The padded garment features a hood, a full frontal opening with a zipper closure, zippered slash pockets below the waist, a zippered chest pocket, long sleeves with partially elasticized cuffs and a hemmed bottom. The inner jacket/lining is reversible with a 100% polyester woven fabric shell that you describe as coated with an acrylic plastic material. You state that this jacket also meets the requirements for water resistance as found in Additional U.S. Note 2 to Chapter 62, HTSUSA. The reverse shell is constructed from a printed 100% polyester knit fleece fabric. The garment features a full frontal opening with a zipper closure, stand-up collar, long sleeves with hemmed bottoms, slash pockets and a hemmed bottom. While you state that the garments meet the water resistant standards specified in the AATCC 35 Test Method 35-1985, this information has not been verified by our laboratory. The applicable subheading for Product GF0AT39006BG will be 6202.93.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: anoraks (including ski-jackets), windbreakers and similar articles: of man-made fibers: other: other: other: water resistant. The rate of duty will be 7.1 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) 733-5048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division