The tariff classification of a padded, sleeveless jacket from China

NY J82009 April 4, 2003 CLA-2-62:RR:NC:TA:357 J82009 CATEGORY: Classification TARIFF NO.: 6202.93.2020 Ms. Melissa Weiss Barthco Trade Consultants 721 Chestnut St. Philadelphia, PA 19106 RE: The tariff classification of a padded, sleeveless jacket from China Dear Ms. Weiss: In your letter dated March 11, 2003, on behalf of Sugartown Worldwide, Inc., you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style 31664, is a women’s reversible padded, sleeveless jacket. One side of the garment is 100% cotton corduroy with embroidery, while the other side is a 100% woven micro-polyester fabric, which you state is water resistant. Both shells are quilted in a diamond pattern to a batting fill. The garment has a full front opening secured by a zipper with a reversible pull, slant, zippered pockets at the waist on both sides and a synthetic suede binding around all seam edges. The provisions for water resistant garments do not include padded, sleeveless jackets. Therefore, the applicable subheading for style 31664 will be 6202.93.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ anoraks, windbreakers and similar articles (including padded, sleeveless jackets), of man-made fibers, other, padded, sleeveless jackets. The duty rate will be 15.1 percent ad valorem. This garment falls within textile category designation 659. 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 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division