The tariff classification of a man’s and a boy’s jacket from China

N026268 May 14, 2008 CLA-2-62:OT: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 and a boy’s jacket from China Dear Ms. Shu: In your letter dated April 11, 2008, you requested a classification ruling. The sample submitted, “Micro Poly Two-Color Jacket,” style number 3475 in men’s sizes S – 3XL and style number 3476 in boys’ sizes S – L, is a hip-length jacket with the majority of the shell composed of a woven 100% polyester fabric with a polyurethane coating, and with piping fabric and white color fabric inserts on the front panels also of a woven 100% polyester fabric with a polyurethane coating. The jacket is lined in the body with a knit mesh 100% polyester fabric and in the sleeves with a woven 100% polyester taffeta fabric. 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, long sleeves with elasticized cuffs, two front pockets at the waist and a drawcord tightening with a plastic cord lock through the bottom hem. The sample is being returned to you as you have requested. Styles 3475 and 3476 are eligible for classification as water resistant. If the jacket’s entire shell fabric, which includes the different fabric inserts regardless of their color, passes 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 3475 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 3476 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/. Styles 3475 and 3476 fall 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