The tariff classification of a woman’s jacket and pair of trousers from Vietnam

N007835 April 2, 2007 CLA-2-62:RR:NC:WA:357 N007835 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6204.63.3090 Ms. Elizabeth Hodur Warnaco 470 Wheelers Farms Road Milford, CT 06461 RE: The tariff classification of a woman’s jacket and pair of trousers from Vietnam Dear Ms. Hodur: In your letter dated March 1, 2007, on behalf of Axcelerate, you requested a classification ruling. Two samples were submitted, as follows: Style number 46320y6 is a woman’s jacket, and style number 46322w6 is a woman’s pair of trousers. Both garments have a shell composed of a woven 100% polyester fabric that is coated with teflon. Both garments are lined with a knit mesh 100% polyester fabric. The coating on each garment is not visible as that term is defined in the tariff; therefore HTS 6210 does not apply. The jacket has a detachable hood with a drawcord tightening that is held to the garment by five buttons, a stand-up collar and a full front opening secured by a zipper closure that extends to the top of the collar. An overlapping flap with seven snap closures covers the front zipper area. The jacket has long sleeves with grommets under the armholes for ventilation, self-fabric patches at the elbows and partial elastic on the cuffs, two chest pockets secured by zipper closures, an inner pocket, a drawcord tightening at the waist, two front pockets with zipper closures below the waist, a pocket with a zipper closure on the upper portion of the rear panel that is covered by an overlay strip of fabric and a straight cut hemmed bottom. A label featuring the “Axcelerate” logo is on the lower portion of the left side seam. The trouser is a pull-on pair of pants that has an elasticized waistband with a drawcord tightening and two front pockets and a rear pocket with a zipper closure below the waistband. The garment has long hemmed legs with partial elastic at the ankle area, a zippered pocket on the left leg at the knee area and a textile drawcord tightening surrounding the lower portion of each leg. A label featuring the “Axcelerate” logo is below the left front portion of the waistband. The samples are being returned to you as you have requested. With your letter you submitted a test report from an independent laboratory certifying that the jacket and trousers passed the water resistance test. We have not confirmed those results in our own laboratory; however, the Customs officer handling the transaction may choose to do so at the time of importation. Based on the information you provided 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, windbreakers and similar articles: of man-made fibers: other: water resistance. The duty rate will be 7.1 percent ad valorem. Based on the information you provided the applicable subheading for the trousers will be 6204.63.3090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other woman’s or girls’ water resistant trousers or breeches: of synthetic 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/. The jacket falls within textile category 635. The trousers fall within textile category 648. 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