The tariff classification of two men’s jackets from China

NY K87120 July 12, 2004 CLA-2-62:RR:NC:WA:357 K87120 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Ms. Pat Poon Takson Garment Manufacturing Co., Ltd. 5/F, South Wing Harbour Centre Tower One 1 Hok Cheung St. Kowloon, Hong Kong RE: The tariff classification of two men’s jackets from China Dear Ms. Poon: In your letter dated June 16, 2004, you requested a classification ruling. Two samples were submitted as follows: Style F45CR122A is a man’s hip-length jacket constructed of a shell composed of a woven microsuede 100% polyester fabric that has a Teflon finishing. The jacket is lined in the body with a knit fleece 75% polyester/25% rayon fabric and in the sleeves with a woven 60% polyester/40% nylon fabric which is quilted to a nonwoven batting fill. The jacket has an additional interlining composed of a woven 100% polyester taffeta fabric which is coated with polyurethane. The jacket has a full front opening secured by a zipper closure, long sleeves with elbow patches and an adjustable button closure on the cuffs, a zippered pocket on the left chest and two front slash pockets at the waist. The garment also has three inner pockets, two of which have hook and loop fasteners, a stand-up collar and a waistband with partial elastic on each side. Style number F45CR362A is a man’s hip-length jacket constructed of a shell composed of a woven microsuede 100% polyester fabric that has a Teflon finishing. The jacket is lined in the body and sleeves with a woven two-tone twill 60% nylon/40% polyester fabric which has a polyurethane coating. The jacket has a full front opening secured by a zipper closure, long sleeves with an adjustable button closure on the cuffs, two front slash pockets at the waist and three inner pockets, two of which have hook and loop fasteners. The jacket also has a fold-down pointed collar and a straight cut hemmed bottom with two adjustable rear tabs secured by button closures. Both jackets are eligible for classification as water resistant. If the jackets pass 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 garments 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 jackets do not pass the water resistance test, then the applicable HTS subheading for the garments 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. These jackets fall 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