The tariff classification of a woman’s jacket from China

NY M87198 November 1, 2006 CLA-2-62:RR:NC:WA:357 M87198 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Ms. Pamela J. Rayborn Design Resources, Inc. 7007 College Blvd., Suite 700 Overland Park, KS 66211 RE: The tariff classification of a woman’s jacket from China Dear Ms. Rayborn: In your letter dated October 4, 2006, you requested a classification ruling. The sample submitted, style number J5-327A, is a woman’s hip-length jacket constructed of a shell composed of a woven 100% polyester fabric that has a polyurethane coating and is quilted to a nonwoven polyester batting fill. The jacket is lined with a woven 100% nylon fabric. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket is slightly fitted at the waist and has a stand-up collar and a full front opening secured by a zipper closure that extends to the top of the collar. The jacket has long hemmed sleeves, two front on-seam pockets at the waist and a straight cut hemmed bottom. The sample is being returned to you as you have requested. 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 6202.93.4500, which provides for other women's or girls’ 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 6202.93.5011, which provides for other women'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 635. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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