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

NY L80941 December 15, 2004 CLA-2-62:RR:NC:TA:357 L80941 CATEGORY: Classification TARIFF NO.: 6202.92.2061 Ms. Melba R. Dairo Federated Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a women’s denim jacket from China Dear Ms. Dairo: In your letter dated November 17, 2004, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style 123ND, is a women’s woven blue denim jacket made from a 98% cotton/2% spandex fabric. It has a full front opening with a five-button, right over left closure, chest pockets with buttoned flaps, a pleat in the lower back, a pointed collar, long sleeves with an adjustable belt-like strap with metal buckle and tongue at the wrists. The sleeve ends and bottom hem are frayed, giving the appearance of a fringe. The applicable subheading for the jacket will be 6202.92.2061, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s anoraks (including ski-jackets), windbreakers and similar articles, of cotton. The duty rate will be 8.9 percent ad valorem. This jacket falls within textile category designation 335. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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