The tariff classification of men’s jackets from China

NY F85237 April 20, 2000 CLA-2-62:RR:NC:TA:357 F85237 CATEGORY: Classification TARIFF NO.: 6210.40.9025 Ms. Ludeen Murphree Gap Inc. One Harrison Street San Francisco, CA 94105 RE: The tariff classification of men’s jackets from China Dear Ms. Murphree: In your letter dated March 28, 2000, you requested a classification ruling. A sample was submitted and is being returned. Style 776034 is a men’s coated cotton zip-front jacket. The shell is made from a woven cotton fabric with a polyurethane plastic on the outer surface. It has a full-front opening with a zip-through collar, metal snaps on the cuffs, slant zippered pockets at the waist, two inside pockets with zipper closures, adjustable tabs with snaps at the waist and a woven polyester lining. The center back length is 28-29 inches, depending on size. Style 776030 is stated to be identical to 776034 except that the lining is made of a polyester fleece fabric. In your letter you stated that a similar article was previously classified in a preclassification determination as having an outer surface completely obscured by plastic. After examining the sample garment and the swatches you provided from the previous style, we note that although they are similar, the coated surface of the present sample is slightly different from that of the prior item. Inasmuch as the determination of whether a coating completely obscures the underlying fabric must be made on a case-by-case basis, any variation in the production process may lead to a different classification outcome. Although there is a substantial, visible polyurethane plastic coating on the outer surface of the present merchandise, this coating does not completely obscure the underlying fabric. Assuming that the shell fabrics for styles 776034 and 776030 are identical, the applicable subheading for the jackets will be 6210.40.9025, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s or boys’ garments, other than of man-made fibers, made up of fabrics of heading 5903, 5906 or 5907: anoraks (including ski-jackets), windbreakers and similar articles. The duty rate will be 6.4 percent ad valorem. These jackets fall within textile category designation 334. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 212-637-7076. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division