The tariff classification of a men’s jacket set from China

N031261 July 11, 2008 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6201.93.3511; 6203.32.2040 Ms. Maristella Iacobello Phillips Van-Heusen Corporation 200 Madison Ave. New York, NY 10018 RE: The tariff classification of a men’s jacket set from China Dear Ms. Iacobello: In your letter dated June 13, 2008, you requested a classification ruling. A sample was submitted and is being returned as you requested. The merchandise in question, CK style 40SC519, is a jacket set consisting of two garments: the first is an insulated jacket with a shell made from a 100% polyester woven fabric quilted to a nonwoven insulation and a woven lining fabric. This jacket has a full front opening with a zipper closure that extends to the top of the collar and is covered by a storm flap with four snaps, a roll-up hood that stores in the collar, long sleeves with elasticized cuffs and a series of small fabric tabs on either side of the front closure which attach to buttons on the other jacket. The second jacket is a suit-type jacket with a shell composed of a woven 65% cotton/35% nylon fabric. This jacket has a full front opening with a three-button closure, a notched collar and lapels, inset pockets with flaps in the waist area, two inner pockets, a back vent, simulated epaulets, long sleeves with buttoned tabs at the ends and pleats in the shoulder area. The jacket has a full lining and buttons on the facing for attachment of the other jacket and is composed of two vertical front panels with darts, two side panels and two back panels. The jackets may be worn separately or with the quilted jacket inside the suit-type jacket. The applicable subheading for the insulated jacket will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers. The duty rate will be 27.7 percent ad valorem. The applicable subheading for the suit-type jacket will be 6203.32.2040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s suit-type jackets and blazers of cotton. The duty rate will be 9.4 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 insulated jacket and the suit-type jacket fall within textile category 634 and 333, respectively. 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