The tariff classification of a women’s jacket from China

NY M83550 June 19, 2006 CLA-2-62:RR:NC:TA:357 M83550 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Ms. Lori J. P. Boullet Columbia Sportswear Company 14375 Science Park Drive Portland, OR 97229 RE: The tariff classification of a women’s jacket from China Dear Ms Boullet: In your letter dated May 2, 2006, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style F7WO18103-1, is a women’s outerwear jacket with a shell made from a 100% polyester sueded woven fabric with a fluorocarbon treatment for water resistance. The jacket, which is 30-inches long in the center back, has a satin lining quilted to a synthetic filler, a full front opening with a two-way zipper closure extending to the top of the collar and covered by a storm flap with eight snaps, front pockets with flaps, additional zippered pockets on the right front panel and the inside left chest and fold-up cuffs trimmed with imitation fur that matches the fabric of the collar. This jacket is eligible for classification as water resistant. If meeting the requirements for water resistance described in Additional U.S. Legal Note 2 to Chapter 62, HTS, the applicable subheading for the jacket 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 for water resistance described in Additional U.S. Legal Note 2 to Chapter 62, HTS, the applicable subheading for the jacket 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