The tariff classification of a women’s jacket from China

N070906 August 21, 2009 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Mr. Kevin Maher C-Air Customhouse Brokers 181 S. Franklin Avenue Valley Stream, N.Y. 11581 RE: The tariff classification of a women’s jacket from China Dear Mr. Maher: In your letter dated July 31, 2009, on behalf of Skiva International, you requested a tariff classification ruling. The sample submitted, style number J732, is a women’s jacket with a shell composed of a woven 100% polyester fabric. The jacket is fully lined with a woven 100% polyester fabric. In a phone conversation you indicated that the lining has a polyurethane coating. The jacket is close fitting and measures 24-1/4 inches from the center back and extends to the hip area in length. The jacket has a fold-down pointed collar with a detachable tab that fastens across the front portion of the neck by two buttons, epaulets with a one-button closure, long hemmed sleeves, a band with a one-button closure at the wrist area, two chest pockets with flaps secured by a one-button closure, a detachable belt with a buckle closure at the waist area that is held to the garment by two belt loops, two front pockets with flaps secured by a one-button closure below the waist and a straight cut hemmed bottom. The sample is being returned to you as you have requested. This garment is eligible for classification as water resistant. If the jacket passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTSUS), Chapter 62, U.S. 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 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 W. Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division