The tariff classification of a man’s jacket from China

NY K83954 April 5, 2004 CLA-2-62:RR:NC:WA:357 K83954 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Mr. Russ Holmgren American Shipping Company, Inc. 140 Sylvan Ave. P.O. Box 1486 Englewood Cliffs, N.J. 07632 RE: The tariff classification of a man’s jacket from China Dear Mr. Holmgren: In your letter dated March 5, 2004, on behalf of Alarmex Holdings, you requested a classification ruling. The sample submitted, style number D561714H, is a man’s hip-length jacket constructed of a shell composed of a woven 49% polyester/32% cotton/19% nylon fabric which has a polyurethane coating for water resistance. The jacket is lined in the upper body and sleeves with a woven 100% polyester fabric and in the lower body with a polyester mesh fabric. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket features a full front opening secured by a zipper closure, long sleeves with a tab secured by an adjustable button closure on the cuffs, two front slash pockets at the waist and an inner pocket with a button and loop closure. The jacket has a fold-down pointed collar and a banded bottom hem that has two tabs with adjustable button closures in the rear. 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 6201.93.3000, which provides for other men's or boys’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.1 percent ad valorem. If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6201.93.3511, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 27.7 percent ad valorem. The jacket falls within textile category designation 634. Based upon international textile trade agreements products of China 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