The tariff classification of a woman’s jacket from China

N018556 November 2, 2007 CLA-2-62:OT:RR:NC:357 CATEGORY: Classification TARIFF NO.: 6202.93.5011 Ms. Elsie Holler Pearl Izumi USA, Inc. 16400 SE Nautilus Dr. Vancouver, WA 98683 RE: The tariff classification of a woman’s jacket from China Dear Ms. Holler: In your letter dated October 5, 2007, on behalf of Dash America, Inc., you requested a classification ruling. The sample you submitted, style number 4877 “Woman’s Infinity Jacket,” is a woman’s hip-length windbreaker-type jacket with the majority of the front and rear panels, the outer portion of the collar and the sleeves composed of a woven 99% polyester/1% lycra fabric. The side panels which extend along the outer portion of the front and rear panels and a portion along the left and right chest area that extends under the armholes and along a portion of the sleeves are composed of a woven 99% polyester/1% spandex fabric that is perforated for ventilation. In a phone conversation it was indicated that the shell fabric has a durable water repellant fluoropolymer treatment. The jacket is unlined. 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 that has a knit mesh fabric on the inner surface, a full front opening secured by a zipper closure that extends to the top of the collar, a zippered pocket on the left chest, long hemmed sleeves with a knit mesh fabric insert at the wrist area and a bottom hem that is cut straight and is shorter in the front and is cut round and is longer in the rear. The garment has a rear yoke with reflective strips and a pocket on the lower portion of the rear panel that has a zipper opening on the right side. The “Pearl Izumi” logo is featured on the left chest and on the rear yoke. In your letter you suggested that style 4877 should be classified under HTS 6202.93.4500, which applies to certain water resistant jackets. However, it is readily apparent that the large area of perforated fabric would allow water penetration. Therefore, this garment is not considered water resistant. The applicable subheading for the jacket will be 6202.93.5011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s anoraks, windbreakers and similar articles: of man-made fibers: other: other: other. 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 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 W. Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division