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NY E86188




September 20, 1999

CLA-2-62:LA:S:T:1:2:G04 E86188

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000; 6201.93.3521; 6209.30.3040

Mr. Bernard D. Liberati
Morris Friedman & Co.
325 Chestnut Street, Suite 415
Philadelphia, PA 19106-3883

RE: The tariff classification of an infant’s and boy’s woven jacket from China

Dear Mr. Liberati:

In your letter dated August 19, 1999, on behalf of Good Lad Apparel, you requested a tariff classification ruling.

The submitted sample, which will be imported as style 16165 or 17165 depending on size, is a boy’s jacket with an outer shell constructed from 100% nylon woven fabric and is coated on the inner surface with an acrylic coating. The outer shell is quilted to a polyester fiberfill and the jacket also contains a polar fleece knit lining. The jacket is double breasted and features a full front opening with button closures, a stand-up collar, a detachable hood, and side pockets. The garment will be imported as style 17165 in infant boys’ sizes 12 to 24 months and as style 16165 in boys’ sizes 2 to 4.

Your sample will be returned as requested.

The applicable subheading for the infant boy’s jacket, style 17165, will be 6209.30.3040, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments and clothing accessories: of synthetic fibers: other: other: other. The rate of duty will be 16.5% ad valorem.

The applicable subheading for the boy’s jacket, style 16165, if the garment passes the water resistance test specified in Chapter 62, U.S. Note 2, 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.

The applicable subheading for the boy’s jacket, style 16165, if the garment does not pass the water resistance test, 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 infant boy’s jacket, style 17165, falls within textile category designation 239 and the boy’s jacket, style 16165, falls within textile category designation 634. 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 categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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.

Sincerely,

Irene Jankov

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