The tariff classification of a man’s jacket from Macau and China

NY M84085 July 11, 2006 CLA-2-62:RR:NC:WA:357 M84085 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Ms. Sandy Stubblefield Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a man’s jacket from Macau and China Dear Ms. Stubblefield: In your letter dated June 1, 2006, you requested a classification ruling. The sample submitted, style number 5660 “Fine Weave Poplin Jacket,” is a man’s hip-length jacket constructed of a shell composed of a woven 65% polyester/35% cotton fabric that has a polyurethane coating. The garment is lined in the upper portion of the front and rear panels with a mesh polyester fabric and in the sleeves with a woven man-made fiber fabric. The jacket will be imported in sizes S to 3XL. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket has a stand-up collar with a drawcord tightening, a full front opening secured by a zipper closure that extends to the top of the collar and an overlapping flap with three snaps that covers the front zipper area. The jacket has long sleeves with partial elastic and a tab with a hook and loop fastener on the cuffs, an overlay strip of fabric across the upper portion of the front and rear panels, two front slash pockets at the waist that are covered by a flap with a one-snap closure and a partially elasticized bottom hem. The sample is being returned to you. This garment is eligible for classification as water resistant. If the jacket passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTSUS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment will be 6201.93.3000, which provides for other men's or boys’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.1 percent ad valorem. If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6201.93.3511, which provides for other men's anoraks, 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/. The 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 W. Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division