The tariff classification of a man’s jacket from China or Taiwan

NY L84182 May 9, 2005 CLA-2-62:RR:NC:WA:357 L84182 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511; 6201.93.3521 Ms. Sandy Stubblefield Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a man’s jacket from China or Taiwan Dear Ms. Stubblefield: In your letter dated April 11, 2005, you requested a classification ruling. The sample submitted, style number 3600 “Satin Baseball Jacket”, is a man’s hip-length jacket constructed of a shell composed of a woven satin 100% nylon fabric which has a polyurethane coating. The jacket is lined with a flat knit polyester fabric. The jacket has a collar, cuffs and waistband composed of a solid color ribbed-knit fabric. In your letter you indicate that the same jacket will be imported under style number 3610 with white stripes on the rib fabric instead of a solid color. The jacket will also be imported under style number 3611 in boy’s sizes S through L. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket has a neck warmer collar and a full front opening secured by a left-over-right, seven snap closure. The garment also has long sleeves and two front slash pockets at the waist. The sample is being returned to you as you have requested. This garment is eligible for classification as water resistant. If style numbers 3600, 3610 and 3611 pass the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garments will be 6201.93.3000, which provides for other men's or boys’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.1 percent ad valorem. If style numbers 3600 and 3610 do not pass the water resistance test, then the applicable HTS subheading for the garments will be 6201.93.3511, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 27.7 percent ad valorem. If style number 3611 does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6201.93.3521, which provides for other boys’ anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 27.7 percent ad valorem. Each jacket falls within textile category designation 634. 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 W. Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division