The tariff classification of a man’s jacket from China

N013093 July 11, 2007 CLA-2-62:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Ms. Yi Shu Holloway Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a man’s jacket from China Dear Ms. Shu: In your letter dated June 7, 2007, on behalf of Holloway Sportswear, a division of Augusta Sportswear Group, you requested a classification ruling. The sample submitted, style number 9160 “Sideliner Duraweav Bi-Color Insulated Jacket,” is a man’s lower hip-length jacket with a shell composed of a woven 100% nylon fabric which has an acrylic coating. The jacket is lined in the body and sleeves with a woven 100% nylon fabric that is quilted to a nonwoven batting insulation. The jacket will be imported in sizes S through 3XL. In your letter you indicated that the same jacket will also be imported under style number 9260 in boy’s sizes S/M through L/XL. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket has a stand-up collar, a full front opening secured by a zipper closure that extends to the top of the collar and a zip-off hood with a drawcord tightening and a chin guard secured by two hook and loop fasteners. The collar and the hood are lined with a knit brushed polyester fleece fabric and have a nonwoven batting fill. The jacket has long sleeves with partial elastic and a tab with a hook and loop fastener on the cuffs, two front pockets with zipper closures below the waist, an inner chest pocket with a snap closure, an inner zipper opening that continuously extends left to right across the lower portion of the front and rear panels, two inner side seam tabs with a snap closure below the zipper opening and a drawcord tightening through the curved bottom hem. The sample is being returned to you as you have requested. This garment is eligible for classification as water resistant. If style numbers 9160 and 9260 pass 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 6201.93.3000, which provides for other men's or boys’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.1 percent ad valorem. If style 9160 does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6201.93.3511, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 27.7 percent ad valorem. If style 9260 does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6201.93.3521, which provides for other boys’ 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 634. 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 W. Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division