The tariff classification of ladies jacket with removable down lining from China or Korea.

NY J85108 June 18, 2003 CLA-2-62:RR:NC:3:353 J85108 CATEGORY: Classification TARIFF NO.: 6202.93.1000 Ms. Donna L. Shira Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street New York, NY 10004 RE: The tariff classification of ladies jacket with removable down lining from China or Korea. Dear Ms. Shira: In your letter dated May 26, 2003, on behalf of Foreign Resources Corp., you have requested a binding ruling. As requested the sample will be returned to you. The submitted sample, style 86504 (Missy sizes) is a jacket made of a shell of 100% woven nylon fabric with a zip-out 60% down and 40% feather liner that does not form a separate garment when removed. The jacket features a full front zipper closure, right over left snap storm flap, collar, removable zippered hood, snap cuffs, side slash zippered pockets and hemmed bottom. The liner cannot be worn as a separate garment. You state that the jacket is 17 percent by weight of down and waterfowl feathers of which 60 percent is down. Style 36808 is identical to style 86504, except it is a plus size garment. The applicable subheading for styles 86504 and 36808 will be 6202.93.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: anoraks (including ski-jackets), windbreakers and similar articles (including sleeveless padded jackets): 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 rate of duty will be 4.4 percent ad valorem. China and Korea are members of the World Trade Organization (WTO), and the jackets are not currently subject to quota or the requirements of a visa. 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 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division