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

N046902 January 9, 2009 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6202.93.5011 Mr. Eric Echeverria Columbia Sportswear Company 14375 Science Park Drive Portland, OR 97229 RE: The tariff classification of a women’s outerwear jacket from China Dear Mr. Echeverria: In your letter dated December 10, 2008, you requested a tariff classification ruling. A sample was submitted and is being returned as you requested. The item in question, style WL5452, is made from two shell fabrics. The front and back panels are made from a woven 100% polyester fabric with an acrylic coating on the inner surface quilted to a nonwoven batting; the sleeves are made from a 100% polyester knit fabric. The collar is made from woven fabric lined and trimmed with fabric matching the sleeves. This jacket has a full front opening with a zipper closure that extends to the top of the collar, on-seam zippered pockets at the waist and a brushed lining in the body. In your letter you suggested that this jacket should be classified in HTSUS heading 6210. You also noted that the woven portion is made from fabric that passes the tariff test for water resistance (AATCC 35). Examination of the woven fabric indicates that it is not coated for purposes of heading 6210, HTS. As to water resistance, the presence of knit, untreated fabric comprising the sleeves precludes this item from water resistant classification. 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 rate of duty 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 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