The tariff classification of a women’s reversible jacket from China and Hong Kong

NY M84167 July 13, 2006 CLA-2-62:RR:NC:TA:357 M84167 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Ms. Jennifer Scott Expeditors International of Washington, Inc. 21318 64th Ave. South Kent, WA 98032 RE: The tariff classification of a women’s reversible jacket from China and Hong Kong Dear Ms. Scott: In your letter dated June 9, 2006, on behalf of K2 Corporation, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style A-6, is a women’s reversible outerwear jacket with one side made from a 100% polyester satin weave fabric with a 600mm Teflon finish for water resistance and the reverse side made from a 100% polyester knit pile fabric with a leopard print. The jacket is hip-length and has a full front opening secured by a zipper with a reversible closure, rib knit cuffs and waistband, slant pockets at the waist on both sides and a hood with a drawstring tightening. With your request you provided a test report for water resistance which did not express the degree of water penetration. Nevertheless, this garment is eligible for classification as water resistant. If meeting the terms of HTSUS Chapter 62 Additional U.S. Legal Note 2, 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 terms of HTSUS Chapter 62 Additional U.S. Legal Note 2, 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, other. The duty rate will be 7.1 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. You indicated that for production the label in the neck of this jacket will be moved to the pocket “as standard for reversible garments.” Please note that Customs and Border Protection has ruled that the country of origin labeling requirements for outerwear jackets is satisfied when the garment has a permanent label in the pocket and an additional hangtag attached to the zipper pull. 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