The tariff classification of a men’s outerwear jacket from China

NY K87992 August 12, 2004 CLA-2-62:RR:NC:TA:357 K87992 CATEGORY: Classification TARIFF NO.: 6210.40.5020 Mr. William J. Maloney Rode & Qualey 55 West 39th St. New York, NY 10018 RE: The tariff classification of a men’s outerwear jacket from China Dear Mr. Maloney: In your letter dated July 23, 2004, on behalf of Capital Mercury Apparel, Ltd., you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style TEV1001LF, is a men’s jacket with a shell made from a laminated fabric. The outer portion of the fabric is a 100% polyester woven fabric. Laminated to it is a plastic expanded polytetrafluoroethylene (ePTFE) barrier. The back layer of fabric is a knit polyester material. According to a hangtag this material is known as eVENT® fabric. The jacket has a full front opening with a two-way zipper extending to the neck; a self-fabric integral hood with an elasticized drawstring and a visor; an elasticized drawstring at the bottom hem; zippered pockets at the waist; long sleeves with partial elastic and adjustable tabs at the wrist; zippered vents under the sleeves and in the side seams of the body; a zippered pocket in the left chest; various interior mesh pockets; and taped seams. The plastic film is visible through the knit backing fabric. The applicable subheading for the jacket 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 fabrics, anoraks (including ski-jackets), windbreakers and similar articles. The duty rate will be 7.1 percent ad valorem. This jacket falls within textile category designation 634. 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