The tariff classification of two women’s jackets from Korea

N108918 June 24, 2010 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Mr. Jeff Victoria Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of two women’s jackets from Korea Dear Mr. Victoria: In your letter dated June 7, 2010, you requested a tariff classification ruling. The samples you submitted are being returned as you requested. The first item, style 3531P1, is a hip-length outerwear jacket made from a 100% polyester woven shell fabric quilted to a nonwoven batting. The jacket has a full front opening with a five-snap, right-over-left closure, a pointed collar, pockets at the waist with snapped flaps, zippered pockets on the chest and a woven acetate lining. The quilt stitching consists of a diamond pattern approximately 3-1/2 inches from point to point, with parallel rows of intersecting stitching surrounding the primary rows, creating multiple box designs under one inch from point to point. The second item, style 3540, is a hip-length outerwear jacket made from a 100% polyester woven shell fabric quilted to a nonwoven batting. The quilt stitching consists of a diamond pattern approximately 3-1/2 inches from point to point. This jacket has a full front opening with a zipper closure extending to the top of the collar, a button-off fake fur second collar, on-seam zippered pockets at the waist and a woven acetate lining. You indicated that both shell fabrics passed the test for water resistance prior to quilting. In the past CBP has allowed quilted garments to be classified as water resistant if the only reason for failing the water resistance test was the presence of quilt stitching. However, that position was not extended to cases where there was a highly unusual amount of quilt stitching, as is the case with style 3531P1. The excessive amount of stitching on the shell of this jacket precludes it from classification as water resistant. The applicable subheading for style 3531P1 will be 6202.93.5011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers. The rate of duty will be 27.7 percent ad valorem. Style 3540 is eligible for classification as water resistant. If meeting the requirements for water resistance described in HTSUS Chapter 62 Additional U.S. Note 2, the applicable subheading for style 3540 will be 6202.93.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers: water resistant. The rate of duty will be 7.1 percent ad valorem. If not meeting the requirements for water resistance described in HTSUS Chapter 62 Additional U.S. Note 2, the applicable subheading for style 3540 will be 6202.93.5011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers. The rate of duty 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 William Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division