The tariff classification of a man’s jacket from Hong Kong

NY L85854 July 14, 2005 CLA-2-62:RR:NC:WA:357 L85854 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Mr. Joseph R. Hoffacker Barthco Trade Consultants The Navy Yard 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a man’s jacket from Hong Kong Dear Mr. Hoffacker: In your letter dated June 27, 2005, on behalf of Broder Brothers dba Alpha Shirt Company, you requested a classification ruling. The sample submitted, style number D965 “Men’s Microfiber Club Jacket,” is a man’s hip-length jacket constructed of a shell composed of a woven 83% polyester/17% nylon fabric that has a polyurethane coating. The jacket is lined in the body with a woven 100% cotton fabric and in the sleeves with a woven man-made fiber fabric. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket has a fold-down pointed collar with a button tab closure on the front portion of the neck and a full front opening secured by a zipper closure. The jacket features long sleeves with ribbed-knit fabric cuffs, two double entry front pockets with zipper closures at the waist, two inner pockets with zipper closures and a ribbed-knit fabric waistband. The sample is being returned to you as you have requested. This garment is eligible for classification as water resistant. If the jacket passes 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 garment 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 the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment 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. The 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