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

N045119 December 12, 2008 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Ms. Donna L. Shira Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad St. New York, NY 10004 RE: The tariff classification of a women’s reversible outerwear jacket from China Dear Ms. Shira: In your letter dated November 18, 2008, on behalf of Foreign Resources Company, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style 99704(90613/MOD)/99704/90702/99700/30624/95800/39616, is a women’s jacket with one side made from a 50% polyester/50% acrylic knit pile imitation sherpa fabric and the other side made from a 100% polyester 210T woven fabric with a 600mm PU (polyurethane) coating. The jacket is approximately 29-inches long in the center back and has a full front opening with a five-snap closure, long sleeves with elasticized ends, vertical entry pockets at the waist on both sides, a tunneled drawstring with cord locks at the waist and a corduroy trimmed collar. This jacket is eligible for classification as water resistant. If the jacket passes the water resistance test specified in Harmonized Tariff Schedule of the United States (HTSUS), Chapter 62, Additional U.S. Legal Note 2, then the applicable HTS subheading for the garment will be 6202.93.4500, which provides for other women's or girls’ 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 6202.93.5011, which provides for other women's anoraks, 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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