The tariff classification of a woman’s reversible jacket from China

NY K84437 July 1, 2004 CLA-2-61:RR:NC:WA:359 K84437 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Mr. Charles Spoto Alba Wheels Up International, Inc. 150-30 132nd Avenue, Suite 208 Jamaica, NY 11434 RE: The tariff classification of a woman’s reversible jacket from China Dear Mr. Spoto: In your letter dated March 22, 2004, you requested a classification ruling on behalf of Futai USA. The submitted sample, style 66109, was described as a ladies reversible rain jacket. One shell of the jacket is made of a knit fabric coated with polyurethane. Laboratory analysis determined the polyurethane to be of a cellular plastic type material. The other shell fabric is made of 100% polyester knit fleece. Neither the polyurethane shell nor the polyester shell imparts the essential character of the garment. The garment, which extends over the hips, features a hood, a full frontal opening secured closed by a zipper, long sleeves with elasticized cuffs, and front pockets on both sides of the garment. There is a tunneled drawcord which is threaded through the entire circumference of the waist and which provides tightening. As you have requested, your sample will be returned. The applicable subheading for style 66109 will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104. The duty rate will be 28.2% ad valorem. Style 66109 falls within textile category designation 635. 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 359 at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division