The tariff classification of a women’s jacket from Taiwan

N090654 February 1, 2010 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6202.93.5011 Mr. Jeff Victoria Macy’s Merchandising Group 11 Penn Plaza New York, N.Y. 10001 RE: The tariff classification of a women’s jacket from Taiwan Dear Mr. Victoria: In your letter dated January 8, 2010, you requested a tariff classification ruling. Two samples were submitted as follows: Style number 755B is a woman’s hip-length jacket with a shell composed of a woven 100% polyester fabric that is quilted in a 5/8-inch diamond shape design to a nonwoven polyester batting fill. The jacket is lined with a woven polyester/acetate fabric. The jacket is slightly fitted at the waist and has a stand-up collar and a full front opening secured by a zipper closure that extends to the top of the collar. The jacket has long sleeves with capping fabric at the wrist area, two front pockets secured at the opening by a tab with a one-snap closure and a straight cut bottom with a capping fabric at the edge. In your letter you stated that the sample submitted for style 755B was not water resistant but that it would be when imported into the United States. However, in a phone conversation with Rebecca Cheung of your office it was indicated that the jacket will be imported into the United States in its present condition, without a plastics application. The applicable subheading for style 755B will be 6202.93.5011, Harmonized Tariff Schedule of the United States (HTSUS), 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/. Your inquiry does not provide enough information for us to give a classification ruling on style 852A. Your request for a classification ruling should include a sample of the jacket exactly as it will be imported into the United States, with whatever coating may be applied to the shell. If the jacket has a coating for water resistance, please identify the coating substance. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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