The tariff classification of a women’s outerwear jacket from China

N030777 June 27, 2008 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6202.93.4500 Ms. Lori J.P. Boullet Columbia Sportswear Company 14375 Science Park Drive Portland, OR 97229 RE: The tariff classification of a women’s outerwear jacket from China Dear Ms. Boullet: In your letter dated June 10, 2008, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style SL2268, is the outer jacket of an interchange system, that is, a set of two garments which are sold together under style SL7708. This outer jacket is made from a 100% polyester dobby weave fabric with a polyurethane laminate on the inner surface. It has long sleeves with a hook and loop tab at the ends, a full front opening with a two-way zipper closure covered by a flap with five snaps, a detachable hood, double entry patch pockets at the waist with zipper and flap closures, an elasticized drawstring at the bottom hem, a detachable powder skirt, zippered vents under the arms, a full lining of knit and woven fabrics, various inner pockets, and zipper segments and tabs for attaching an inner garment. In your letter you suggested that the plastic on the shell’s inner surface is visible in that it fills the interstices where the yarns intersect. However, in order for a coating to be considered visible for tariff purposes, it must be visible to the naked eye, that is, without the use of magnification. That is not the case with this fabric. You also submitted a test report from a private laboratory indicating that the fabric meets the AATCC 35 water resistance requirements, as called for in the HTSUS. We have not confirmed those results in our laboratory; however, the responsible Customs and Border Protection officer may choose to do so at the time of importation. Based on the information you provided the applicable subheading for style SL2268 will be 6202.93.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls’ anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers, 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/. 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