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

NY M81047 April 3, 2006 CLA-2-62:RR:NC:TA:357 M81047 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Ms. Sandy Stubblefield Augusta Sportswear P.O. Box 14939 Augusta, GA 30813 RE: The tariff classification of a women’s outerwear 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 3405, has a shell made from a woven 100% polyester fabric with a polyurethane coating for water resistance. The jacket has a full front opening secured by a zipper that extends to the top of the collar, elasticized sleeve ends, slant pockets at the waist, a hemmed bottom with an elasticized drawstring and a full taffeta lining. This garment is eligible for classification as water resistant. If meeting the requirements of HTS Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for style 3405 will be 6202.93.4500, Harmonized Tariff Schedule of the United States (HTSUS), 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 of HTS Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for style 3405 will be 6202.93.5011, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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 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