The tariff classification of a women’s outerwear jacket from India

NY L86283 July 13, 2005 CLA-2-62:RR:NC:N3:357 L86283 CATEGORY: Classification TARIFF NO.: 6202.92.2026 Ms. Jean Gong McNaughton Apparel Group Inc. 498 Seventh Ave. New York, NY 10018 RE: The tariff classification of a women’s outerwear jacket from India Dear Ms. Gong: This ruling is being issued to correct Customs Ruling Number L85603, dated July 5, 2005. The ruling letter contained a typographical error regarding the statistical suffix. A complete corrected ruling follows. In your letter dated June 15, 2005, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style BYBB4Y, is a women’s jacket made from a 97% cotton/3% spandex woven corduroy fabric. The jacket is slightly fitted and has a full front opening secured by oversized metal snaps. The garment has patch pockets with flaps in the chest and at the waist, a hemmed bottom, long, hemmed sleeves with a tab held by an oversized snap and a rib knit collar. The jacket is unlined. The applicable subheading for the jacket will be 6202.92.2026, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s anoraks (including ski-jackets), windbreakers and similar articles, of cotton, corduroy. The duty rate will be 8.9 percent ad valorem. This jacket falls within textile category designation 335. 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