The tariff classification of a woman’s jacket and pair of trousers from Sri Lanka

NY J89810 November 13, 2003 CLA-2-62:RR:NC:WA:357 J89810 CATEGORY: Classification TARIFF NO.: 6210.50.5020; 6210.50.5035 Mr. Spencer Hutchins AKA International, Inc. 1200 South 192nd Street, Suite 103 Seattle, WA 98148 RE: The tariff classification of a woman’s jacket and pair of trousers from Sri Lanka Dear Mr. Hutchins: In your letter dated October 15, 2003, on behalf of SanMar, you requested a classification ruling. Two samples were submitted as follows: Style number P-775 is a woman’s windbreaker-type jacket constructed of a shell composed of a woven 100% nylon fabric which has a visible polyurethane coating on the inner surface. The jacket is lined in the upper portion of the front and rear panels with a knit mesh 100% polyester fabric. The jacket has a stand-up collar with a drawcord tightening, a full front opening secured by a zipper closure and long sleeves with partial elastic and a tab with a hook and loop fastener on the cuffs. The jacket also has two front pockets at the waist, free-hanging front and rear yokes that cover a mesh lining and are secured by hook and loop fasteners and a drawcord tightening through the bottom hem. The garment features a pocket below the rear yoke that has a double pull zipper closure with a hanging chain. When the jacket is not being worn the pocket can be inverted and the jacket can be folded and stored within the pocket allowing the wearer to pack and carry the jacket. Style number P774 is a woman’s pair of pull-on pair of trousers constructed of a woven 100% nylon fabric which has a visible polyurethane coating on the inner surface. The trousers are not lined. The trousers have an elasticized waistband with an inner drawcord tightening, two side seam pockets below the waist and long hemmed legs that feature an opening on the outer seam area of the ankle that is secured by three snaps. The inner seam area of the ankle has adjustable snap fasteners which can be used for a better fit. The samples are being returned to you as you have requested. In your letter you suggested classification for the jacket and trousers under the water resistant provisions in Chapter 62. An examination of each garment indicates that the shell is visibly coated. Therefore, in accordance with HTS Chapter 62 Legal Note 5, each garment is classifiable in HTS heading 6210. The applicable subheading for the jacket will be 6210.50.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: other women’s or girls’ garments: of man-made fibers: other: anoraks, windbreakers and similar articles. The duty rate will be 7.2 percent ad valorem. The applicable subheading for the trousers will be 6210.50.5035, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: other women’s or girls’ garments: of man-made fibers: other: trousers, breeches and shorts. The duty rate will be 7.2 percent ad valorem. The jacket falls within textile category designation 635. The trousers fall within 648. Based upon international textile trade agreements products of Sri Lanka are presently subject to quota restraints 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