The tariff classification of a man’s jacket from China

N025555 April 30, 2008 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000 Mr. Mike Bartlett American Shipping Company, Inc. 400 Oceangate, Suite 1106 Long Beach, CA 90802 RE: The tariff classification of a man’s jacket from China Dear Mr. Bartlett: In your letter dated March 31, 2008, on behalf of Quality Worldwide, Inc., you requested a classification ruling. The sample submitted, style number K22055, is a man’s hip-length jacket of a woven ripstop 100% polyester fabric. In a phone conversation you indicated that the jacket has a polyurethane coating for water resistance. The jacket is lined in the body, sleeves and hood with a mesh fabric. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket has an integral hood with a drawcord tightening, a full front opening secured by a zipper closure, long sleeves with ribbed-knit fabric cuffs, a pocket on the right chest that has three snap closures, two front pockets at the waist and a drawcord tightening through the bottom hem. With your letter you submitted a test report from an independent laboratory certifying that the garment 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 6201.93.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s and boys’ anoraks, windbreakers and similar articles: of man-made fibers: other: other: other: water resistant. 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 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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