The tariff classification of a women’s pullover jacket from China

NY L87351 September 8, 2005 CLA-2-62:RR:NC:TA:357 L87351 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Mr. Brandon Terrell GFSI 9700 Commerce Parkway Lenexa, KS 66219 RE: The tariff classification of a women’s pullover jacket from China Dear Mr. Terrell: In your letter dated August 11, 2005, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style SI3671, is a women’s pullover jacket with a shell made from a 100% polyester woven fabric that has a polyurethane treatment for water resistance. The jacket has a partial front opening with a zipper closure, a Mandarin-style standup collar, long raglan sleeves with elasticized ends, a hemmed bottom with an elasticized drawstring tightening, on-seam pockets at the waist, contrasting piping in the body and sleeve seams and a full knit lining. 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 6202.93.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s or girls’ anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers, water resistant. 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 6202.93.5011, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’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 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 William Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division