The tariff classification of a women’s jacket from China

N070908 August 21, 2009 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Ms. Mika M. McLafferty Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue, 25th Floor New York, N.Y. 10022-4877 RE: The tariff classification of a women’s jacket from China Dear Ms. McLafferty: In your letter dated July 29, 2009, on behalf of your client, G-III Apparel Group, Ltd., you requested a tariff classification ruling. The sample submitted, style number NM90P747, is a women’s hip-length jacket with a shell that has a majority of the front and rear panels composed of a woven 100% polyester fabric that has a plastic coating. The woven fabric is quilted in a diamond pattern to a nonwoven batting fill. The garment’s sleeves, shoulder areas and rear yoke are composed of a knit 100% cotton fabric. The garment is lined in the body and sleeves with a woven 100% polyester fabric that also has a plastic coating. The coating on the shell fabric is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket has a zip-off hood with a drawcord tightening, a stand-up collar, a full front opening secured by a zipper closure that extends to the top of the collar and an overlapping flap with five snaps that covers the front zipper area. The jacket has long sleeves with ribbed-knit fabric cuffs, two slanted front pockets at the waist and a ribbed-knit fabric waistband. A patch with the “Steelers” tradename and logo is on the left chest area and the word “Steelers” is on the rear panel. The sample is being returned to you as you have requested. This garment is eligible for classification as water resistant. Due to the presence of treated lining fabric under the sleeves, the garment is composed of a combination of shell and lining fabric that provides complete coverage. 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