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

N046300 December 30, 2008 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6202.93.5011 Mr. Jimmy Tsang Takson Garment Mfg. Co., Ltd. 5/F., South Wing Harbor Centre, Tower 1 1 Hok Cheung Street Hunghom, Kowloon, Hong Kong RE: The tariff classification of a women’s woven and knit jacket from China Dear Mr. Tsang: In your letter dated December 1, 2008, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style NY09008Y, which you indicated is for Wal-Mart, is an outerwear jacket with the front and back panels made from a woven 100% polyester fabric quilted to a nonwoven batting, and the sleeves, collar and waistband made from a 1x1 rib knit 100% acrylic fabric. The jacket is lined in the body with a taffeta woven polyester fabric and has a full front opening with a zipper closure that extends to the top of the collar, a flap with seven snaps covering the zipper and slant pockets at the waist. In your letter you indicated that the woven shell fabric is treated for water resistance. However, as the sleeves are untreated knit fabric, this jacket is not classifiable as water resistant. 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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