The tariff classification of a women’s outerwear jacket from China

NY J86000 August 5, 2003 CLA-2-62:RR:NC:TA:357 J86000 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Ms. DeeDee DeSmet Columbia Sportswear Company 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of a women’s outerwear jacket from China Dear Ms. DeSmet: In your letter dated July 3, 2003, you requested a classification ruling. A sample garment was submitted and is being returned as you requested. The item in question, style SL3017, is a women’s outerwear jacket approximately 27-inches in back length. It has a full front opening with a two-way zipper closure, a rounded collar, a tunneled drawstring with cordlocks at the bottom hem, slant zippered pockets at the waist and long sleeves with adjustable buttoned tabs at the ends. The submitted sample was accompanied by swatches of fabric (your #002871) to be used in production, showing each stage in the manufacture of the fabric. The fabric consists of an outer layer of woven polyester bonded to an inner layer of polyester knit brushed tricot fabric. You indicated that the woven fabric has an acrylic application before it is bonded to the knit fabric by means of a dot matrix adhesive. Examination of this fabric discloses that the knit is not of pile construction. This garment is eligible for classification as water resistant. If the jacket passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment 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 the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment 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. This jacket falls 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