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NY F84865

April 6, 2000

CLA-2-62: G03 F84865


TARIFF NO.: 6201.93.3000; 6201.93.3521; 6209.30.3040

Ludene Murphree
Gap Inc.
One Harrison Street
San Francisco, CA 94105

RE: The tariff classification of a jacket from Korea

Dear Ms. Murphree:

In your letter dated March 23, 2000 you requested a tariff classification ruling.

The submitted sample, Style 658492, is made from a woven fabric that you state is 100% polyester. This short jacket has a full front left over right opening secured by both four metal snaps and a plastic zipper. The long sleeves are hemmed and have an interior ribbed knit cuff. The jacket has both a man-made fiber woven lining and a detachable knit polyester fleece vest lining. This lining is not intended to be worn by itself, as evidenced by the lack of a means of closure. The jacket has a corduroy collar and a hemmed bottom. There are chest pockets and pockets near the waist. You have indicated that this style will be imported in babies’ sizes XS to XL and in toddler boys’ sizes 2XL-4XL.

If Style 658492 in toddler boys’ sizes 2XL-4XL 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 HTS subheading for the jacket will be 6201.93.3000, Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Anoraks (including ski-jackets), windbreakers and similar articles: Of man-made fibers: Other: Other: Other: Water resistant. The rate of duty will be 7.3 percent ad valorem. If Style 658492 in toddler boys’ sizes 2XL-4XL does not pass the water resistance test, then the applicable HTS subheading for the jacket will be 6201.93.3521, which is as above, but Other: Boys’. The rate of duty will be 28.4 percent ad valorem.

The applicable subheading for Style 658492 in babies sizes XS-XL 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 16.4 percent ad valorem.

The jacket in the toddler sizes falls within textile category designation 634 and in the babies’ sizes within category 239. Based upon international textile trade agreements, products of Korea in the toddler sizes 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 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.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.

In accordance with your request, your sample will be returned to you under separate cover.

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.


Alice M Rigdon
Port Director

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