The tariff classification of down jackets from Vietnam.

NY L88223 November 23, 2005 CLA-2-62:RR:NC:N3:353 L88223 CATEGORY: Classification TARIFF NO.: 6210.30.5000, 6202.13.1000 Ms. Lori J. P. Boullet Columbia Sportswear 14375 NW Science Park Portland, OR 97229 RE: The tariff classification of down jackets from Vietnam. Dear Ms. Boulet: In your letter dated October 21, 2005 you requested a classification ruling. The sample will be returned to you as requested. A prototype sample was submitted with your request. Accompanying the sample were swatches of the actual fabrics to be used. Style WL4001 is a women’s down filled coat that will be made in two different fabrics. Fabric 12634 is a visibly coated woven black nylon fabric and fabric 12635 is a not visibly coated woven white nylon fabric. The lower thigh length coat has a full front zipper closure, two side entry pockets, a zippered pocket on one sleeve and a fold down collar with snaps. The jacket is 36.72% by weight of down. The applicable subheading for style WL4001, fabric 12634 will be 6210.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other garments, of the type described in subheadings 6202.11 to 6202.19: Of man-made fibers: Other.” The duty rate will be 7.1% ad valorem. The textile category designation is 635. The applicable subheading for style WL4001, fabric 12635 will be 6202.13.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women's or girls' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles…Overcoats, carcoats, capes, cloaks and similar coats: Of man-made fibers: Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of down.” The duty rate will be 4.4% ad valorem. The textile category designation is 654. 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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division