The tariff classification of two women’s jackets from Taiwan

N091601 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 two women’s jackets from Taiwan Dear Mr. Victoria: In your letter dated January 14, 2010, you requested a tariff classification ruling. Four samples were submitted as follows: Style numbers 6439A and 6439B are women’s hip-length jackets with a shell composed of a woven 100% polyester fabric. Both garments have two front panels that are quilted in a 5/8-inch diamond shape design to a nonwoven polyester batting. The quilted area extends from the lower portion of the yoke to the bottom hem. Both jackets are lined with a woven 100% acetate fabric. Both jackets have a stand-up collar, long hemmed sleeves, two front pockets with zipper closures at the waist and a banded bottom hem. Style 6439A has a full front opening secured by a zipper closure that extends to the top of the collar and a right-over-left, overlapping flap that is secured by three hook and loop fasteners covering the front zipper area. There are six non-functioning buttons along the flap giving the illusion of button closures. Style 6439B has a full front opening secured by a right-over-left, six button closure. In your letter you stated that the samples submitted for styles 6439A and 6439B were not water resistant but would be when imported into the United States. However, in a phone conversation with Rebecca Cheung of your office it was indicated that the jackets will be imported into the United States in their present condition, without a plastics application. The applicable subheading for styles 6439A and 6439B 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 styles 6441A and 6441B. Your request for a classification ruling should include a sample of each jacket exactly as it will be imported into the United States, with whatever coating may be applied to the shell. If the jackets have 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