The tariff classification of a women’s jacket from China

N134880 December 21, 2010 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Mr. Jimmy Tsang Takson Garment Mfg. Co. Ltd. Rm 512, 5F, South Wing, Tower 1 Harbour Centre, 1 Hok Cheung Street Hunghom, Kowloon Hong Kong RE: The tariff classification of a women’s jacket from China Dear Mr. Tsang: In your letter dated November 25, 2010, on behalf of Walmart Stores, Inc, USA, you requested a tariff classification ruling. The sample submitted, style number TKF-W618A, is a women’s hip-length jacket with a shell composed of a woven 100% polyester fabric that has a polyurethane coating and is quilted in a diamond pattern to a nonwoven polyester batting insulation. The jacket is lined with a knit 100% polyester fleece fabric in the body and with a woven polyester fabric in the sleeves. The jacket is slightly fitted at the waist and has a stand-up collar trimmed at the edge with a capping fabric, a full front opening secured by a zipper closure that extends to the top of the collar and an overlapping flap with six snap closures that covers the front zipper area. The garment has long sleeves edged with a capping fabric at the wrist area, an inner drawcord tightening at the waist, two front on-seam pockets below the waist that are secured by a one-snap closure, an inner pocket and a straight cut hemmed bottom. The sample is being returned to you as you have requested. This garment is eligible for classification as water resistant. If the jacket passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), 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