The tariff classification of a man’s jacket from China

N006681 February 22, 2007 CLA-2-62:RR:NC:WA:357 N006681 CATEGORY: Classification TARIFF NO.: 6201.93.2511 Mr. Andre Ryu Wicked Fashion, Inc. 222 Bridge Plaza South Fort Lee, N.J. 07024 RE: The tariff classification of a man’s jacket from China Dear Mr. Ryu: In your letter dated February 7, 2007, you requested a classification ruling. The sample submitted, style number 7321-5214, is a man’s hip-length varsity style jacket with a shell that has a body composed of a woven 50% wool/50% man-made fiber fabric and sleeves composed of a leather-look100% polyurethane plastic. The jacket is lined with a woven 100% polyester fabric that has a polyurethane coating and is quilted to a nonwoven batting insulation. The lining fabric does not extend from edge to edge under the facing fabric on each side of the front opening, leaving a gap of uncoated fabric. The jacket has a full front opening secured by a zipper closure, a neck warmer collar composed of a ribbed-knit fabric, long sleeves with ribbed-knit fabric cuffs, a ribbed-knit fabric waistband and two front pockets at the waist that have flaps with a one-snap closure. The garment has decorative stitching of animals and sewn-on letters that feature the “South Pole Authentic Collection” tradename on the upper portion of the two front panels. Due to the fact that the jacket is to be constructed of a 50/50 blend of fibers, it is classified using HTSUS Section XI Note 2(A) and Subheading Note 2(A). The jacket will be classified as if it consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification, as well as visa and quota requirements. The jacket may be subject to Customs laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time. The sample is being returned to you as you have requested. The applicable subheading for the jacket will be 6201.93.2511, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s anoraks, windbreakers and similar articles: of man-made fibers: other: other: Containing 36 percent or more by weight of wool or fine animal hair. The duty rate will be 49.5¢/kg + 19.6 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 434. 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