The tariff classification of two women’s jackets from Taiwan

N097300 March 30, 2010 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6202.93.4500 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 March 10, 2010, you requested a tariff classification ruling. Two women’s jackets were submitted, as follows: Style number 2531A is a women’s hip-length jacket with a shell composed of a woven 100% polyester fabric that has a polyurethane coating for water resistance and is quilted in a 2-inch circular pattern to a nonwoven polyester batting fill. The jacket is lined with a woven acetate fabric. Style number 2531B is a women’s hip-length jacket with a shell composed of a woven 100% polyester fabric that has a polyurethane coating for water resistance and is quilted in a 3-inch circular pattern to a nonwoven polyester batting fill. The jacket is lined with a woven acetate fabric. The coating on each garment is not visible as that term is defined in the tariff; therefore HTS 6210 does not apply. Both jackets are slightly fitted at the waist and have a fold-down round-edge collar, a full front opening secured by a right-over-left, five button closure, long hemmed sleeves, two front pockets below the waist and a straight cut bottom edge. Both jackets have capping fabric that surrounds the entire edge of the garment. The samples are being returned to you as you have requested. In a fax you submitted a test report from an independent laboratory certifying that the garments passed the water resistance test. We have not confirmed those results in our own laboratory; however, the CBP officer handling the transaction may choose to do so at the time of importation. Based on the information you provided the applicable subheading for both jackets will be 6202.93.4500, Harmonized Tariff Schedule of the United States (HTS), 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. 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