The tariff classification of a woman’s jacket from China

NY M83780 June 21, 2006 CLA-2-62:RR:NC:WA:357 M83780 CATEGORY: Classification TARIFF NO.: 6202.93.5011 Mr. Robert T. Stack Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, N.Y. 10036-8901 RE: The tariff classification of a woman’s jacket from China Dear Mr. Stack: In your letter dated May 25, 2006, on behalf of your client, Avon Products, Inc., you requested a classification ruling. The sample submitted, style number PP349790 “Faux Fur Trim Jacket,” is a woman’s hip-length jacket with the entire two front panels composed of a woven sueded 100% polyester fabric and the sleeves and rear panel composed of a 65% ramie/35%cotton two-by-two rib-knit fabric. The front panels are lined with a woven man-made fiber fabric that is quilted in a 1-inch diamond pattern to a nonwoven batting fill. The jacket is fitted and has a collar composed on the outer surface of a fake fur 86% acrylic/14% polyester knit pile fabric, a full front opening secured by a zipper closure that extends to the top of the collar, long sleeves, two front pockets at the waist that are trimmed with rib-knit fabric, decorative embroidery on the lower portion of the front panels and a straight cut bottom. The sample is being returned to you as you have requested. In your letter you suggested classification for this garment under HTS 6110.90.9042, which provides for women’s sweaters and similar articles, knitted or crocheted. Because the two front panels form the entire front of this garment, providing a visual and significant decorative effect, the essential character of this garment is considered to be the woven polyester fabric. 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, windbreakers and similar articles: of man-made fibers: other. 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/. The 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 W. Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division