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January 14, 1999

CLA-2-62:LA:S:T:1:2:G04 D85784

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.93.4500; 6202.93.5021

Ms. Kathy Brennan
Eddie Bauer, Inc.
P. O. Box 97000
Redmond, WA 98073-9700

RE: The tariff classification of children’s woven jackets from China

Dear Ms. Brennan:

In your letter dated December 18, 1998, you requested a tariff classification ruling.

The first item, style 032-0006, is a unisex child’s color block windfoil jacket. The outer shell is constructed from 100% nylon woven fabric that has a clear polyurethane coating on the inner surface and a Dupont Teflon special washer finish on the outer surface. The jacket contains a 100% polyester knit polar fleece body lining and a 100% nylon woven sleeve lining. The jacket features a full frontal opening with a zipper closure, a stand-up collar, long sleeves with elasticized cuffs, front slant pockets with zipper closures, and an elasticized waistband.

The second item, which will be imported as style 032-004 with a solid color lining and 032-005 with a print lining, is a unisex child’s windfoil jacket. The outer shell is constructed from 100% nylon woven fabric that has a clear polyurethane coating on the inner surface and a Dupont Teflon special washer finish on the outer surface. The jacket contains a 100% polyester knit polar fleece body lining and a 100% nylon woven sleeve lining. The jacket features a full frontal opening with a zipper closure, a stand-up collar, long sleeves with elasticized cuffs, front slant pockets with zipper closures, and an elasticized waistband.

The third item, which will be imported as style 032-002 with a solid color lining and 032-003 with a print lining, is a unisex child’s windfoil parka. The outer shell is constructed from 100% nylon woven fabric that has a clear polyurethane coating on the inner surface and a Dupont Teflon special washer finish on the outer surface. The jacket contains a 100% polyester knit polar fleece upper body and hood lining and a 100% nylon woven lower body and sleeve lining. The parka features a full front opening with a zipper closure and a snap overlay, a hood, long sleeves with elasticized cuffs, four front pockets with zipper and flap closures, an adjustable drawcord at the inside waist, and a hemmed bottom.

The submitted samples are children’s size M. In accordance with Chapter 62, Note 8, Harmonized Tariff Schedule of the United States (HTS), " . . . Garments which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in the headings covering women's or girls' garments." Based on this Note, the submitted samples will be classified in HTS headings covering women's garments. Your samples will be returned as requested.

If the garments pass the water resistance test specified in Chapter 62, U.S. Note 2, the applicable subheading for the jackets will be 6202.93.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for girls’ water resistant anoraks and similar articles of man-made fibers. The rate of duty will be 7.4% ad valorem.

If the garments do not pass the water resistance test, the applicable subheading for the jackets will be 6202.93.5021, Harmonized Tariff Schedule of the United States (HTS), which provides for other girls’ anoraks and similar articles of man-made fibers. The rate of duty will be 28.6% ad valorem.

The jackets fall within textile category designation 635. As products of China, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.

Sincerely,

Irene Jankov

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