The tariff classification of a men’s parka with removable down lining from China.

NY F87063 June 7, 2000 CLA-2-62:RR:NC:3:353 F87063 CATEGORY: Classification TARIFF NO.: 6201.93.1000 Mr. Jeffrey Walton Imports Department Sears Roebuck & Co. 3333 Beverly Rd, BC-174A Hoffman Estates, IL 60179 RE: The tariff classification of a men’s parka with removable down lining from China. Dear Mr. Walton: In your letter dated May 12, 2000 you requested a classification ruling. The sample submitted with the ruling request will be returned to you. The submitted sample, Item 97120 Men’s Parka, is constructed of a polyurethane coated woven 60% nylon/40% polyester fabric with a zip-out 80% down/20% feather liner. The parka features a full front zipper closure, left over right button storm flap, double collar, button cuffs, one inner side zipper pocket at chest level, two slant chest pockets, two dual button flap/side slash lower pockets, and inside drawstrings at the waist and bottom. You supplied information that the down and waterfowl feathers constitute approximately 20% of the weight of the garment. The polyurethane coating is not visible to the naked eye and the removable down liner cannot be worn as a separate garment. The applicable subheading for the Item 97120 Men’s Parka will be 6201.93.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Men's or boys' overcoats,…anoraks…, windbreakers and similar articles…, other than those of heading 6203: Anoraks (including ski-jackets), windbreakers and similar articles…: Of man-made fibers: Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of down.” The duty rate will be 4.5% ad valorem. The Item 97120 Men’s Parka falls within textile category designation 653. 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 Kenneth Reidlinger at 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division