The tariff classification of a men’s shirt-styled jacket from Hong Kong

NY L85046 June 9, 2005 CLA-2-62:RR:NC:N3:357 L85046 CATEGORY: Classification TARIFF NO.: 6201.92.2051 Mr. Arlen T. Epstein DC Williams & Associates 470 Park Ave. So. New York, NY 10016 RE: The tariff classification of a men’s shirt-styled jacket from Hong Kong Dear Mr. Epstein: In your letter dated May 6, 2005, on behalf of Kindnoon Offshore Trading Co., Ltd., Hong Kong, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style 29461, has a shell made from a woven 100% cotton fabric stated to weigh 9.5 ounces/yd2 and a body lining of a double face polyester pile fabric weighing approximately 8.5 ounces/yd2. The sleeves are lined with a woven nylon fabric diamond-quilted to a nonwoven batting. The garment has a full front opening with a seven-button closure, long sleeves with buttoned vented cuffs, patch pockets with button-through flaps in the chest, a pointed collar, a back yoke and a shirt-styled hemmed bottom. In your letter you suggested classification of this item as a shirt based on the Textile Category Guidelines. Although it is true that this garment lacks three of the jacket features listed in the shirt-jacket section, the Guidelines also state that garments lacking three jacket features will be considered on an individual basis. In this case the substantial bulk and warmth provided by the combined heavy shell and lining layers indicates that the item will be worn as an outerwear jacket for protection against the elements. The applicable subheading for style 28461 will be 6201.92.2051, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s or boys’ anoraks (including ski-jackets), windbreakers and similar articles, of cotton. The duty rate will be 9.4 percent ad valorem. This jacket falls within textile category designation 334. 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 William Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division