The tariff classification of an outerwear jacket from China

N028069 June 9, 2008 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6202.93.5011 Ms. Allison Wires Target Global Trade Operations 7000 Target Parkway NCD-0456 Brooklyn Park, MN 55445 RE: The tariff classification of an outerwear jacket from China Dear Ms. Wires: In your letter dated May 6, 2008, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style 226185, is a women’s outerwear garment with a shell made from a woven 100% nylon fabric with a polyurethane coating. The jacket has a full front opening extending to the top of the collar, a flap with seven snaps over the zipper, slant pockets at the waist, patch pockets with snapped flaps in the chest, a self-fabric belt threaded through two loops, rib knit cuffs, collar and inserts in the sleeve seam. The jacket, which is close-fitting, has a center back length of approximately 26 inches. The coating is not visible to the naked eye; therefore, HTSUS heading 6210 is not applicable. The jacket is also not eligible for classification as water resistant because of the untreated inserts at the shoulders, which would permit water penetration. 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 (including ski-jackets), 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/. This 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 William Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division