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

N038280 October 10, 2008 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Mr. Jimmy Ching DB Inc. 30 Dunnigan Drive Suffern, NY 10901 RE: The tariff classification of a women’s outerwear jacket from China Dear Mr. Ching: In your letter dated September 11, 2008, on behalf of Dress Barn/Maurices, Inc., you requested a classification ruling. The sample you submitted is being returned as you requested. The item in question, style 20588MDB, is a women’s jacket with a shell made from a 100% polyester woven fabric with a “p/u” (polyurethane) coating. The garment has a full front opening with a zipper closure, a tunneled drawstring with external cord locks at the waist, long hemmed sleeves, zippered pockets in the chest and below the waist, a self-fabric hood, a hemmed bottom, grommets below the arms and a full lining. The jacket extends to the upper thigh. This jacket is eligible for classification as water resistant. If meeting the requirements set forth in HTSUS Chapter 62, Additional U.S. Legal Note 2, the applicable subheading for the jacket 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. If not meeting the requirements of Chapter 62, U.S. Note 2, 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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