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NY J84533




May 19, 2003

CLA-2-61;62:RR:NC:TA:358 J84533

CATEGORY: CLASSIFICATION

TARIFF NO.: 6102.30.2020; 6202.93.4500; 6202.93.5021

Evelyn P. Milling
Kmart Corporation
Resource Center
3100 West Big Beaver Road
Troy, MI 48084-3163

RE: The tariff classification of outerwear for girls from Bangladesh

Dear Ms. Milling

In your letter dated April 25, 2003 you requested a classification ruling.

Each of styles 3914 and 5128 is comprised of two garments. One of these garments, lined and poly-filled, is manufactured from a woven outershell of 100% nylon, which you state is coated by Oxlan 250mm, 210D x 660D/57 x 34. This garment is characterized by a full-front, zippered opening, covered by a placket which can fasten together, which extends into the stand-up neckline, by a detachable hood, by cuffs of long sleeves, adjustable by means of textile tabs similar to the VELCRO brand, and by various pockets, in addition to those located at the lower portion of each of the fronts of each of the styles.

The other of these two garments, manufactured from fleece fabric of 100% polyester, attaches to the padded and lined jacket, not only by means of a loop in its neckline to the snapped tab which is located in the neckline of the padded and lined garment, but also by means of zippers. This fleece garment, which can be used as a liner for the padded and lined garment or which can be worn by itself as a separate garment, is characterized by elasticized cuffs of long sleeves, by a full-front, zippered opening, which extends into the stand-up neckline, and by a pocket located at the lower portion of each of the fronts.

If the padded and lined garment of each style passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62 U.S. Note 2, then the applicable subheading for it will be 6202.93.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for girls’anoraks (including ski-jackets), windbreakers and similar articles, other than those of heading 6204, of man-made fibers, other, other, other, water resistant. The duty rate will be 7.2 per cent ad valorem.

If this garment does not pass this test, then the applicable subheading for it will be 6202.93.5021, which provides for girls’anorakswindbreakers and similar articles, other than those of heading 6204, of man-made fibers, other, other, other, other, girls’. The duty rate will be 27.9 per cent ad valorem.

The applicable subheading for the fleece garment will be 6102.30.2020, which provides for girls’anorakswindbreakers and similar articles, knitted, other than those of heading 6104, of man-made fibers, other, other, girls’. The duty rate will be 28.4 per cent ad valorem.

Each of the garments of each of the styles, whether or not water resistant, falls within textile category designation 635. Based upon international textile trade agreements products of Bangladesh are subject to quota and the requirement of a visa.

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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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. If you have any questions regarding the ruling, contact National Import Specialist Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,

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