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NY E80136




April 16, 1999

CLA-2-62:LA:S:T:1:2:G04 E80136

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000; 6201.93.3521

Ms. Nancy Radovich
K & R Sportswear
350 Fifth Avenue, Suite 1701
New York, NY 10018

RE: The tariff classification of a boys reversible jacket from China or Bangladesh

Dear Ms. Radovich:

In your letter dated April 2, 1999, you requested a tariff classification ruling.

The submitted sample, style S1003, is a boys reversible jacket. One shell is constructed from 100% nylon woven taslan fabric which you state is coated with polyurethane and the reverse shell is constructed from 100% polyester knit polar fleece fabric. The jacket features a hood, a full front opening with a reversible zipper, long sleeves with elasticized cuffs, front slant pockets on each side, and an elasticized waistband. There is embroidery on the back of the woven shell and there is embroidery on the left front chest area of the knit shell. The garment will be imported in boys' sizes 2T to 4T and 4 to 7.

Your sample will be returned as requested.

If the garment passes the water resistance test specified in Chapter 62, U.S. Note 2, the applicable subheading for the jacket will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for boys water resistant anoraks and similar articles of man-made fibers. The rate of duty will be 7.4% ad valorem.

If the garment does not pass the water resistance test, the applicable subheading for the jacket will be 6201.93.3521, Harmonized Tariff Schedule of the United States (HTS), which provides for other boys anoraks and similar articles of man-made fibers. The rate of duty will be 28.6% ad valorem.

The jacket falls within textile category designation 634. As a product of China or Bangladesh, 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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