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NY J87321

July 31, 2003

CLA-2-62:RR:NC:WA:357 J87321


TARIFF NO.: 6202.92.2061

Mr. Djibril Makalou
Ann Taylor
1372 Broadway, 5th Floor
New York, N.Y. 10018

RE: The tariff classification of a woman’s denim jacket from China

Dear Mr. Makalou:

In your letter dated July 8, 2003, you requested a classification ruling.

The sample submitted, style number 59-95309, is a woman’s hip-length jacket constructed of a shell composed of a woven blue denim 100% cotton fabric. In your letter you indicate that the garment’s shell fabric weighs 12 ounces per square yard.

The jacket has a full front opening secured by a zipper closure, two front pockets at the waist, long vented sleeves with a one-button closure and velvet fabric backing on the cuffs, and a banded bottom hem. The garment features a slash opening with a velvet fabric gusset on the center portion of the rear panel. The opening extends from the lower portion of the rear yoke to above the waistband. The jacket has a double collar. The inner collar is a fold-down pointed collar composed on the outer surface of the cotton denim fabric and on the inner surface of a cotton velvet fabric. The outer collar is composed of a fake fur, is removable and is held to the jacket by button and loop closures.

The sample is being returned to you as you have requested.

The applicable subheading for the jacket will be 6202.92.2061, Harmonized Tariff Schedule of the United States (HTS), which provides for other: women’s anoraks, windbreakers and similar articles: other: of cotton. The duty rate will be 9 percent ad valorem.

The jacket falls within textile category designation 335. Based upon international textile trade agreements products of China are presently subject to quota restraints 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 W. Raftery at 646-733-3047.


Robert B. Swierupski

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