The tariff classification of a men’s pullover jacket from China or other countries

NY L86119 July 28, 2005 CLA-2-62:RR:NC:TA:357 L86119 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Ms. Margaret Morgenson Direct Source Marketing 4061 North Main St. Racine, WI 53402 RE: The tariff classification of a men’s pullover jacket from China or other countries Dear Ms. Morgenson: In your letter dated July 11, 2005, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style OMJ150, “Turnpike Nylon Jacket,” is a pullover jacket with a half-zipper closure that extends to the top of the rounded neckline. The jacket has long sleeves with elasticized binding tape at the ends, an elasticized drawstring at the bottom hem, a side zipper opening extending the entire length of the body panel, a full mesh lining and a kangaroo pocket at the waist with an overlaid pocket secured by a horizontal zipper closure. The jacket also has Harley-Davidson logos on the upper back and left chest. You stated that the shell fabric, which is 100% woven nylon, has Teflon® water repellant and PU (polyurethane) clear coating for water resistance and withstands a water pressure of 600mm. You also indicated that although this jacket will be offered for sale to both men and women it is cut to men’s sizing specifications. This jacket is eligible for classification as water resistant. If meeting the requirements for water resistance described in HTS Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for the jacket 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, of man-made fibers. The duty rate will be 7.1 percent ad valorem. If not meeting the requirements for water resistance described in HTS Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for the jacket will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers. The duty rate will be 27.7 percent ad valorem. This jacket falls within textile category designation 634. 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