The tariff classification of a "women’s light jacket" from China

N011864 June 25, 2007 CLA-2-62:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Mr. Josh Powers Nike, Inc. One Bowerman Drive Beaverton, OR 97005-6453 Att: Josh Powers NRA2 RE: The tariff classification of a “women’s light jacket” from China Dear Mr. Powers: In your letter dated May 24, 2007, you requested a classification ruling. The sample you submitted is being returned as you requested. The item in question, style 244885, is a women’s lightweight active wear jacket with a shell made from a 100% polyester water resistant woven fabric. It has long sleeves with elasticized inner cuffs, a full front opening with a zipper closure that extends to the top of the collar, zippered pockets at the waist, an elasticized drawstring through the bottom hem and a yoke back over a mesh panel. At various locations on the body panels and sleeves are reflective strips which are wired to blink when connected to a rechargeable lithium ion battery that is carried in the front pocket, where it connects via a jack to the wiring. The purpose of the lighting system is to increase the wearer’s visibility at night. The jacket will be sold with the battery and a charger. The jacket with the battery and charger are considered composite goods, with the essential character imparted by the jacket. You suggested classification of the jacket as water resistant but provided no supporting information. If the jacket complies with the water resistant requirements described in HTSUS Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for style 244885 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 the jacket does not comply with the water resistant requirements described in HTSUS Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for style 244885 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. 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/. Style 244885 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. 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 William Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division