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PD B80260

December 30, 1996



TARIFF NO.: 6202.92.2071

Ms. Maureen E. Gray
Director, Customs Laws and Regulations
Barthco Trade Consultants Inc.
7575 Holstein Avenue
Philadelphia, Pennsylvania 19153

RE: The tariff classification of a Girls' Cotton Woven Popover Windbreaker from India

Dear Ms. Gray:

In your letter dated December 5, 1996, you requested a tariff classification ruling for a Girls' 100% Cotton Popover Windbreaker on behalf of your client, Millwork Trading Company in New York.

The submitted sample, Style 8806, is a Girls' Madras Popover Windbreaker made from 100% cotton, yarn-dyed, fabric. The long-sleeved jacket features a front zipper extending six inches from the partial neck opening. Other features include: one-inch elasticized cuffs, a hood, and a drawstring waist. In addition, the jacket has two slash pockets and a small center pocket concealed by a matching fabric seam sewn across the front of the jacket. This garment will be imported in Girls' sizes XS (4/5); S(6/6X);

The applicable subheading for the Cotton Popover Windbreaker will be 6202.92.2071, Harmonized Tariff Schedule of the United States (HTS), 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 (including padded, sleeveless jackets): Of cotton: Other: Other: Other: Other: Girls'. The rate of duty will be 9.4%.

The Cotton Popover Windbreaker falls within textile category designation 335. Based upon international textile trade agreements, products of India are subject to quota and the requirement of a visa.

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


Carole E. Graves

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