The tariff classification of a woman’s jacket from Macau

NY K87758 July 23, 2004 CLA-2-62:RR:NC:WA:357 K87758 CATEGORY: Classification TARIFF NO.: 6113.00.9030 Ms. Evelyn C. Pooley Expeditors International of Washington, Inc. 21318 64th Ave. S. P.O. Box 1127 Kent, WA 98035-1127 RE: The tariff classification of a woman’s jacket from Macau Dear Ms. Pooley: In your letter dated July 9, 2004, on behalf of Brooks Sports, Inc., you requested a classification ruling. The sample submitted, style number WJ459 “Paradox Jacket,” is a woman’s hip-length jacket that is constructed of a shell composed of one layer of a finely knit 100% polyester fabric on the outer surface and one layer of a brushed flat warp knit fabric on the inner surface with a polyurethane film laminated in between. The polyurethane coating is visible through the flat warp knit fabric. The garment is lined with a mesh fabric in the rear yoke area. In your letter you indicate that the garment will also be imported in men’s sizes. The jacket has a full front opening secured by a zipper closure, a zip-off hood that has a hook and loop fastener at the chin area and long hemmed sleeves with a tab secured by a hook and loop fastener at the wrist area. The garment has two zippered front pockets below the chest area, two zippered pockets on the lower portion of the front panels, a stand-up collar, a free hanging rear yoke with reflective piping fabric that covers the mesh lining and a drawcord tightening through the bottom hem. The garment’s bottom hem is cut straight and is shorter in the front, and is cut straight with round edges and is longer in the rear. The “Brooks” logo is on the left chest, on the lower portion of the right sleeve, on the lower portion of the rear panel, on two zipper pulls and on a label on the lower portion of the right side seam. In your letter you suggested that this jacket should be classified under HTS 6113. 00.1005, which is the subheading for men’s or boys’ coats and jackets, which have an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric. The sample submitted has no coating on the outer surface; therefore, HTS 6113.00.10 is inapplicable. The applicable subheading for the jacket will be 6113.00.9030, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: other coats and jackets: other: women’s or girls. The duty rate will be 7.1 percent ad valorem. Because of the possible differences in the construction of a finished article when it is imported in the United States, we are unable to issue a ruling for the man’s jacket. Please submit a sample of the man’s jacket in the form in which it will be imported into the United States. The jacket falls within textile category designation 635. Based upon international textile trade agreements products of Macau 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