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NY H88798

February 26, 2002

CLA-2-62:RR:NC:TA:358 H88798


TARIFF NO.: 6201.91.2021; 6202.91.2021

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

RE: The tariff classification of jackets for outerwear in toddlers’ sizes from China

Dear Ms. Milling:

In your letter dated February 13, 2002 you requested a classification ruling.

Submitted styles 5139 for boys’ wear and 5140 for girls’ wear are styled similarly, each by a full-front, zippered opening, by a rib-knitted, stand-up collar, by long sleeves with rib-knitted cuffs, by a mostly rib-knitted waistband, and by a pocket at each side of each of the fronts; and are constructed similarly, each from an outer surface of quilted, knitted fabric, which is completely obscured by a coating of rubber or plastics material, and from a reversible, outer surface , consisting of appliqued sleeves of pu/pvc, backed by knitted fabric of polyester, and of the appliqued back and fronts of woven fabric of 65% wool/25% rayon/10% nylon.

As you have requested, style 5140 is being returned; however, style 5139 is being retained for reference purposes by the U.S. Customs Service.

The applicable subheading for style 5139 will be 6201.91.2021, Harmonized Tariff Schedule of the United States (HTS), which provides for boys’anoraks, windbreakers and similar articles, of wool, other, boys’; and for style 5140 will be 6202.91.2021, which provides for girls’anoraks, windbreakers and similar articles, of wool, other, girls’. The duty rates will be 50.3 cents per kg + 20 per cent ad valorem, and 38.1 cents per kg + 17.2 per cent ad valorem, respectively.

The boys’ garment falls within textile category designation 434 and the girls’ jacket within 435. Based upon international textile trade agreements products of China 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.

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.


Robert B. Swierupski

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