The tariff classification of a men’s pullover golf jacket from China

NY M81040 March 16, 2006 CLA-2-62:RR:NC:TA:357 M81040 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Ms. Sandy Stubblefield Augusta Sportswear P.O. Box 14939 Augusta, GA 30919 RE: The tariff classification of a men’s pullover golf jacket from China Dear Ms. Stubblefield: In your letter dated March 7, 2006, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style 5655, is made from a woven 100% polyester fabric with a polyurethane coating and has a woven polyester lining. The jacket is a pullover with a v-neck opening trimmed with rib knit fabric. It has rib knit cuffs and waistband and side seam pockets at the waist. The coating is not visible as the term is used in the tariff. This garment is eligible for classification as water resistant. If meeting the requirements of Harmonized Tariff Schedule of the United States (HTSUS) Chapter 62 Additional U.S. Note 2, the applicable subheading for the jacket will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ 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 of Harmonized Tariff Schedule of the United States (HTSUS) Chapter 62 Additional U.S. Note 2, the applicable subheading for the jacket will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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