The tariff classification of a man’s woven pullover jacket and a man’s knit jacket from China

N033375 August 6, 2008 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511; 6101.30.2010 Mr. Mike Choi MKC Customs Brokers International, Inc. P.O. Box 91042 Los Angeles, CA 90009-1042 RE: The tariff classification of a man’s woven pullover jacket and a man’s knit jacket from China Dear Mr. Choi: In your letter dated July 9, 2008, on behalf of Mornington Corp., you requested a classification ruling. Two samples were submitted as follows: Style number 3332NV, is a man’s hip-length pullover jacket with a shell composed of a woven 100% polyester fabric that has a polyurethane coating. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket has a v-neck crossover collar composed of a polyester ribbed-knit fabric, long sleeves with ribbed-knit fabric cuffs, expandable ribbed-knit fabric inserts at the rear portion of the armholes that are covered by an overlay of fabric on the rear panel and a ribbed-knit fabric waistband. The jacket has two side seam pockets at the waist. Style 3401 is a men’s jacket constructed from 100% polyester, finely knit pile fabric that is napped on the inside and outside surfaces. Style 3401 has a self-fabric stand-up collar; a full front opening with a zippered closure; long sleeves with elasticized capping at the cuffs; zippered pockets below the waist; and a close fitting bottom with elasticized capping. The samples are being returned to you as you have requested. Style number 3332NV is eligible for classification as water resistant. If the jacket 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 the jacket 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. The applicable subheading for Style 3401 will be 6101.30.2010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted: other than those of heading 6103: of man-made fibers: other: other: men’s. The rate of duty is 28.2% 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 3332 NV and 3401 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