The tariff classification of a woman’s jacket from Italy

NY L84989 June 6, 2005 CLA-2-62:RR:NC:WA:357 L84989 CATEGORY: Classification TARIFF NO.: 6202.92.1500 Mr. Thomas MacMahon Gap, Inc. 345 Spear Street San Francisco, CA 94105 RE: The tariff classification of a woman’s jacket from Italy Dear Mr. MacMahon: In your letter dated May 13, 2005, on behalf of Banana Republic, you requested a classification ruling. The sample submitted, style number 326234 “Mini Trench Coat”, is a woman’s hip-length jacket constructed of a shell composed of a woven 100% cotton fabric which has a polyurethane coating on the inner surface. The jacket has a woven fabric lining. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket is a fitted garment that has a notched lapel-style collar and a full front opening that is secured by a hook and latch closure on the front portion of the collar and by a right-over-left, two button closure along the front opening. The jacket has a self-fabric tie belt at the waist that is held to the garment by two belt loops, long hemmed sleeves with a self-fabric tightening band at the wrist area, two front pockets with flap closures below the waist, epaulets that are held to the garment by a one-button closure, a button-down right yoke and a straight cut hemmed bottom with a rear pleat. The sample is being returned to you as you have requested. With your letter you submitted a test report from an independent laboratory certifying that the garment passed the water resistance test. We have not confirmed those results in our own laboratory; however, the Customs officer handling the transaction may choose to do so at the time of importation. Based on the information provided the applicable subheading for the jacket will be 6202.92.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s or girls’ anoraks, windbreakers and similar articles: of cotton: other: water resistant. The duty rate will be 6.2 percent ad valorem. The 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 W. Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division