The tariff classification of a man’s jacket from Sri Lanka

NY J83442 May 7, 2003 CLA-2-62:RR:NC:WA:357 J83442 CATEGORY: Classification TARIFF NO.: 6201.92.2031 Mr. Steven Kirsch MB Sport, LLC 33 Grove Street New Canaan, CT 06840 RE: The tariff classification of a man’s jacket from Sri Lanka Dear Mr. Kirsch: In your letter dated April 15, 2003, on behalf of Gander Mountain, you requested a classification ruling. The sample submitted, style number GM-GSF03W07 “Indigo Blue”, is a man’s lower hip-length jacket constructed of a shell composed of a woven blue denim 100% cotton fabric. The jacket is lined in the body with a knit brushed 100% polyester fleece fabric and in the sleeves with a woven 100% polyester fabric that is quilted to a nonwoven polyester batting fill. The jacket has a fold-down pointed collar and a full front opening secured by a left-over-right seven-snap closure. The jacket has two chest pockets with flaps secured by a snap closure, long vented sleeves with an adjustable snap closure on the cuffs, two side seam pockets at the waist and a shirt tail-style bottom hem. The sample is being returned to you. Although in your letter you suggested classification under HTS 6201.12.2050, the garment is more similar to an anorak than a coat. The applicable subheading for the jacket will be 6201.92.2031, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s anoraks, windbreakers and similar articles: of cotton: other: blue denim. The duty rate will be 9.5 percent ad valorem. The jacket falls within textile category designation 334. Based upon international textile trade agreements products of Sri Lanka 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division