The tariff classification of a men’s outerwear jacket from China

NY L80533 November 22, 2004 CLA-2-62:RR:NC:TA:357 L80533 CATEGORY: Classification TARIFF NO.: 6201.93.3000 Ms. Lori J. Pender Boullet Columbia Sportswear Company 14375 Science Park Drive Portland, OR 97229 RE: The tariff classification of a men’s outerwear jacket from China Dear Ms. Boullet: In your letter dated October 20, 2004, you requested a classification ruling. A sample was submitted and is being returned as you requested. Swatches you submitted are being retained. The item in question, style VM6020, is a men’s jacket with a shell made from a three-layer fabric. The outer layer is a 75% nylon/13% elastane/12% polyester woven dobby fabric, the middle layer is described as a hydrophilic monolithic polyurethane, and the inner layer is a 100% polyester three bar warp knit brushed mesh fabric. The jacket is upper-thigh length and has a full front opening with a zipper closure that extends to the top of the collar and is covered by a flap with hook and loop closures, long sleeves with elastic and a hook and loop tab at the ends, a drawcord tightening at the bottom hem, zippered pockets at the waist, inner and outer pockets in the left chest area, zippered vents under the arms, a self-fabric zip-off hood with a drawcord and a powder skirt with an adjustable drawcord. The swatches you submitted show the shell fabric at different stages of production and reveal that the brushed knit inner fabric is not of pile construction. Therefore, the classification of this garment will be based on the fabric in the combination that provides the essential character, which in this case is the woven outer fabric. Examination of the fabric also reveals that the polyurethane plastic middle layer is not visible to the naked eye in cross-section; therefore, HTS heading 6210 is not applicable. With your request you submitted a copy of a test report from an independent laboratory indicating that this item meets the HTS requirements for water resistance. We have not verified those results in our laboratory; however, the Customs officer handling the transaction at the time of importation may choose to do so. Based on the information you provided the applicable subheading for style VM6020 will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s or boys’ anoraks (including ski-jackets), windbreakers and similar articles. The duty rate will be 7.1 percent ad valorem. This jacket falls within textile category designation 634. Based upon international textile trade agreements products of China are subject to quota 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 William Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division