The tariff classification of a woman’s jacket from China

NY L83033 April 11, 2005 CLA-2-62:RR:NC:WA:357 L83033 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Ms. Sandy Stubblefield Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a woman’s jacket from China Dear Ms. Stubblefield: In your letter dated March 11, 2005, you requested a classification ruling. The sample submitted, style number 3480 “Ladies Micro Poly Hooded Jacket”, is a woman’s hip-length windbreaker-type jacket constructed of a shell composed of a woven 100% polyester fabric which has a polyurethane coating. The garment is lined with a mesh 100% polyester fabric in the body and with a woven 100% nylon fabric in the sleeves. In your letter you indicate that the jacket will also be imported under style number 3481 in girls’ sizes S through L. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket has an integral hood and a full front opening secured by a zipper closure and long sleeves with elasticized cuffs. The jacket also has two front pockets with zipper closures at the waist and a drawcord tightening at the bottom hem. The garment has a contrasting color strip of overlay fabric that extends along the length of each sleeve from the shoulders to the wrist area. 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. If the jacket is imported in girls’ sizes and does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6202.93.5021, which provides for other girls’ 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. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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