The tariff classification of three outerwear garments from China

NY K84172 April 8, 2004 CLA-2-62:RR:NC:TA:357 K84172 CATEGORY: Classification TARIFF NO.: 6210.50.5020; 6210.40.5020; 6210.40.5050 Ms. Florence Lai Ash City/G.H. Imported Merchandise & Sales 2111 McCowan Road Scarborough, Ontario M1S 3Y6 Canada RE: The tariff classification of three outerwear garments from China Dear Ms. Lai: In your letter dated March 12, 2004, you requested a classification ruling. Samples were submitted and are being returned as you requested. The three styles all have a shell fabric of 100% polyester 240T woven fabric with a visible coating on the back side, insulation of a 75% down/25% feather mixture and a lining of 190T woven polyester taffeta fabric. Style 78024 is a women’s jacket with a full front opening secured by a zipper that extends to the top of the collar, zippered side entry pockets at the waist, an inner zippered pocket and a vertical zippered pocket on the left chest. Style 88088 is a men’s jacket with a full front opening secured by a zipper that extends to the top of the collar and is covered by a storm flap, zippered side entry pockets at the waist, an inner zippered pocket, a vertical zippered pocket on the left chest, an elasticized drawstring at the bottom hem and partially elasticized cuffs with adjustment tabs secured by hook and loop fasteners. Style 88089 is a men’s padded sleeveless jacket with a full front opening secured by a zipper that extends to the top of the collar and is covered by a storm flap, zippered side entry pockets at the waist, an inner zippered pocket, a vertical zippered pocket on the left chest, and an elasticized drawstring at the bottom hem. In accordance with HTS Chapter 62 Legal Note 5 these garments, although down filled, are classifiable under HTS heading 6210. The applicable subheading for style 78024 will be 6210.50.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s or girls’ garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers, anoraks (including ski-jackets), windbreakers and similar articles. The duty rate will be 7.1 percent ad valorem. The applicable subheading for style 88088 will be 6210.40.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s or boys’ garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers, anoraks (including ski-jackets), windbreakers and similar articles. The duty rate will be 7.1 percent ad valorem. The applicable subheading for style 88089 will be 6210.40.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s or boys’ garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers, The duty rate will be 7.1 percent ad valorem. Styles 78024, 88088 and 88089 fall within textile category designations 635, 634 and 659, respectively. 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 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 William Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division