The tariff classification of a woman’s coat and jacket set from China

NY K85531 May 19, 2004 CLA-2-62:RR:NC:WA:357 K85531 CATEGORY: Classification TARIFF NO.: 6202.13.4005; 6202.93.4500; 6202.93.5011 Ms. Lisa E. Girvin Eddie Bauer, Inc. P.O. Box 97000 Redmond, Washington 98073-9700 RE: The tariff classification of a woman’s coat and jacket set from China Dear Ms. Girvin: In your letter dated April 21, 2004, you requested a classification ruling. The sample submitted, style number 006-2903 “Woman’s Urban Trench Coat with Inner Jacket”, is a woman’s two-piece set. The two-piece set will also be imported under style number 006-2904 in petite sizes and under style number 006-2905 in tall sizes. The two-piece set consists of an outer coat that extends to above the knee area in length and a hip-length inner jacket that can be zippered together along the front edges, snapped together at the nape of the neck and buttoned together at the wrist area so as to be worn as one garment. Although the garments are worn together, each garment can also be worn separately and will be classified as a separate garment. The outer coat is constructed of a woven 100% polyester fabric which has a polyurethane coating. The coat is lined with a woven man-made fiber fabric. The coat is slightly fitted at the waist and has a stand-up collar, a full front opening secured by a zipper closure and a secondary zipper for attaching the inner jacket. An overlapping flap with a two-button closure on the collar and four snaps along the front placket covers the zipper area. The jacket has a tab with a snap closure on the inner portion of the collar and long hemmed sleeves with a button on the inner portion of the wrist area. The tab and the button are also used for attachment of the inner jacket. The garment features two vertical chest pockets with zipper closures, two front double entry pockets below the waist that are secured by flaps with a one-button closure, a rear belt secured by a two-button closure at the waist area and a straight cut hemmed bottom. The inner jacket is constructed of a shell composed of a woven 100% polyester fabric which has a polyurethane coating and is quilted to a nonwoven batting fill. The jacket is lined with a woven man-made fiber fabric. The jacket is slightly fitted at the waist and has a stand-up collar secured by a tab with a snap closure and a full front opening secured by a reversible zipper pull closure. The jacket has two front in-seam pockets with zipper closures on the lower portion of the front panels, long sleeves with an elasticized loop at the wrist area, an elasticized loop on the rear portion of the collar and a straight cut hemmed bottom. The elasticized loops at the wrist area and on the rear portion of the collar are used for attachment to the outer coat. The coating on both the coat and the jacket is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The sample is being returned to you as you have requested. The applicable subheading for the outer coat will be 6202.13.4005, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s overcoats, carcoats, capes, cloaks, and similar coats: of man-made fibers: other: raincoats: of man-made fibers. The duty rate will be 27.7 percent ad valorem. The jacket 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 7.1 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 27.7 percent ad valorem. The coat and the jacket fall within textile category designation 635. 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