The tariff classification of a women’s denim jacket from Macau

NY J82971 April 28, 2003 CLA-2-62:RR:NC:TA:357 J82971 CATEGORY: Classification TARIFF NO.: 6202.92.2061 Mr. Doug Hyland Nordstrom, Inc. Customs Compliance Dept. 1617 Sixth Ave. Suite 1000 Seattle, WA 98101-1742 RE: The tariff classification of a women’s denim jacket from Macau Dear Mr. Hyland: In your letter dated March 24, 2003, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style HL 75612, is a women’s denim jacket made from fabric which you indicated weighs 13 ounces per square yard. The jacket has a five-button, right-over-left front closure, a pointed collar, slant pockets at the waist, a banded bottom with adjustment tabs, long vented sleeves with buttoned cuffs, chest pockets with buttoned flaps and a detachable fur collar. The jacket and collar are regarded as composite goods for classification purposes, with the essential character imparted by the jacket. The applicable subheading for the denim jacket will be 6202.92.2061, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s anoraks, windbreakers and similar articles, of cotton. The duty rate will be 9 percent ad valorem. This jacket falls within textile category designation 335. Based upon international textile trade agreements products of Macau 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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