The tariff classification of a woman’s jacket from the Philippines

NY K89932 October 28, 2004 CLA-2-62:RR:NC:WA:357 K89932 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Mr. John Nagel Sara Lee Branded Apparel 1000 East Hanes Mill Road, 4th Floor Winston-Salem, NC 27105 RE: The tariff classification of a woman’s jacket from the Philippines Dear Mr. Nagel: In your letter dated October 5, 2004, you requested a classification ruling. The sample submitted, style number X1617, is a woman’s hip-length jacket constructed of a shell composed of a woven microsuede 100% polyester fabric which has a polyurethane coating. The jacket is lined with a woven man-made fiber fabric. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket is slightly fitted at the waist, has a full front opening secured by a zipper closure and a band-type collar that is secured by a tab with a button closure. The jacket also has long vented sleeves with an adjusted button closure on the cuffs, two front in-seam pockets at the waist, a pocket with a zipper closure on the inner portion of the front placket and a straight cut hemmed bottom. 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 7.1 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 jacket falls within textile category designation 635. Based upon international textile trade agreements products of the Philippines 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