The tariff classification of four jackets from China

NY J83459 May 22, 2003 CLA-2-62:RR:NC:TA:357 J83459 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511; 6202.93.4500; 6202.93.5011 Mr. Thomas Hardie Tri-Port Clearance Corp. 366 Pearsall Ave. Cedarhurst, NY 11516 RE: The tariff classification of four jackets from China Dear Mr. Hardie: In your letter dated April 21, 2003, on behalf of The Sounding Board, Inc., you requested a classification ruling. Samples were submitted and are being returned as you requested. Two of the garments are for men; two are for women. All will be made from the same materials: a woven 100% polyester synthetic suede shell fabric, which is described as water resistant, and a satin weave 90% polyester/10% nylon lining fabric. Style 1000 is a men’s three-quarter length jacket with a full front opening secured by a zipper that extends to the top of the collar. This jacket has a three-snap flap covering the zipper, zippered pockets at the waist, a vertical entry zippered pocket in the left chest area, hook and loop tabs at the sleeve ends, three inner pockets, a zipper approximately six inches in length in each of the side seams and an inner, tunneled drawstring with cordlocks. Style 1001 is a men’s hip length jacket with a full front zipper opening covered by a flap with hook and loop closures. It has a standup collar with two snaps, slant, zippered pockets at the waist, a partially elasticized waistband, hook and loop tabs at the sleeve ends and four interior pockets. Style 1002 is a women’s mid-thigh length jacket with a full front opening secured by a zipper that extends to the top of the collar. This jacket has a six-snap flap covering the zipper, slant, zippered pockets at the waist, an outer chest pocket, hook and loop tabs at the sleeve ends and three inner pockets. Assuming that the water resistance described in your submission is the result of a rubber or plastics application to the shell fabric, these jackets will be eligible for classification under the tariff provisions for water resistant garments. If they pass the test specified in Additional U. S. Note 2 of Chapter 62, Harmonized Tariff Schedule, the applicable subheading for styles 1000 and 1001 will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s or boys’ anoraks, windbreakers and similar articles, of man-made fibers, water resistant. The duty rate will be 7.2 percent ad valorem. If styles 1000 and 1001 do not pass the tariff test for water resistance, the applicable subheading for these jackets will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s anoraks, windbreakers and similar articles, of man-made fibers, other. The duty rate will be 27.9 percent ad valorem. If styles 1002 and 1003 pass the water resistance test, then the applicable HTS subheading for these garments will be 6202.93.4500, which provides for other women's or girls’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.2 percent ad valorem. If these jackets do not pass the water resistance test, then the applicable HTS subheading for these garments will be 6202.93.5011, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 27.9 percent ad valorem. Styles 1000 and 1001 fall within textile category designation 634; styles 1002 and 1003 fall within textile category designation 635. 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 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