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

N058507 May 1, 2009 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Mr. Randy Zack Foot Locker Retail, Inc. 3543 Simpson Ferry Rd. Camp Hill, PA 17011 RE: The tariff classification of a women’s outerwear jacket from China Dear Mr. Zack: In your letter dated April 17, 2009, you requested a tariff classification ruling. The sample you submitted is being returned to you. The item in question, style #0809079, has a shell made from a 100% polyester woven fabric with a plaid print, a 200 gram polyester filling in the body and sleeves, a 120 gram filling in the hood and a satin weave lining with a polyurethane coating for water resistance. The jacket has long sleeves with rib knit storm cuffs and a buttoned tab at the wrist, a full front opening with a zipper closure extending to the top of the collar, a storm flap with five snaps, a zip-off hood with a fake fur ruff, slant pockets at the waist and a rib knit waistband. You indicated that the maker has stated the jacket is water resistant and you wish to confirm that claim. Please note that because of limited resources and other factors CBP does not routinely test garments submitted with ruling requests for water resistance. In examining this sample, however, we note that the lining extends under the facing to the edges of the zipper tape, thereby providing complete coverage to the wearer. As such, this jacket is eligible for classification as water resistant if in compliance with the testing requirements of HTSUS Chapter 62 Additional U.S. Legal Note 2. If meeting the terms of 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’ water resistant anoraks (including ski-jackets), windbreakers and similar articles of man-made fibers. The rate of duty will be 7.1 percent ad valorem. If not meeting the terms of HTSUS Chapter 62 Additional U.S. Legal 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 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