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

NY J89811 November 12, 2003 CLA-2-62:RR:NC:WA:357 J89811 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Mr. Spencer Hutchins AKA International, Inc. 1200 South 192nd Street, Suite 103 Seattle, WA 98148 RE: The tariff classification of a woman’s jacket from Sri Lanka Dear Mr. Hutchins: In your letter dated October 15, 2003, on behalf of SanMar, you requested a classification ruling. The sample submitted, style number JP-54, is a woman’s hip-length jacket constructed of a shell composed of a woven 100% nylon fabric which has a polyurethane coating for water resistance. The jacket is lined in the body with a knit brushed 100% polyester fleece fabric and in the sleeves with a woven 100% nylon fabric. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket has a full front opening secured by a zipper closure that extends to the top of the collar, a stand-up collar composed on the inner surface of a knit fleece fabric, long sleeves that have partial elastic and a tab with a hook and loop fastener on the cuffs, and an elasticized waistband. The jacket features two front pockets with zipper closures at the waist, a zippered inner pocket and an inner zipper opening under each armhole. The sample is being returned to you as you have requested. 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. The jacket falls within textile category designation 635. 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