The tariff classification of a man’s jacket from China

N013621 July 11, 2007 CLA-2-62:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511; 6201.93.3521 Ms. Yi Shu Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a man’s jacket from China Dear Ms. Shu: This ruling is being issued to correct Customs Ruling Number N011981, dated June 15, 2007. The ruling letter mistakenly identified the shell fabric as 100% polyester, when the actual composition is 100% nylon. A complete corrected ruling follows. In your letter dated May 18, 2007, you requested a classification ruling. The sample submitted, style number 5675, is a man’s hip-length jacket with a shell composed of a woven “Tri-Color” 100% nylon fabric which has a polyurethane coating. The jacket is lined in the body with a knit brushed polyester fleece fabric, and in the sleeves with a woven nylon taffeta fabric that is quilted to a nonwoven batting fill. In your letter you indicated that the same jacket will also be imported under style number 5676 in boy’s youth sizes M – L. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket has a full front opening secured by a zipper closure, a stand-up collar, long sleeves with ribbed-knit fabric cuffs and a ribbed-knit fabric waistband. The jacket has two front slash pockets at the waist, an inner chest pocket and contrasting color piping fabric along the front length of each sleeve. In your letter you indicate that the boy’s jacket will not have an inner chest pocket. The sample is being returned to you as you have requested. This garment is eligible for classification as water resistant. If style numbers 5675 and 5676 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 5675 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 5676 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