The tariff classification of a women’s knit and woven jacket from China

NY L86687 September 6, 2005 CLA-2-61:RR:NC:TA:357 L86687 CATEGORY: Classification TARIFF NO.: 6210.50.5020 Mr. Brandon Terrell Gear For Sports 9700 Commerce Parkway Lenexa, KS 66219 RE: The tariff classification of a women’s knit and woven jacket from China Dear Mr. Terrell: In your letter dated August 5, 2005, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style SI2453, is a women’s outerwear jacket with a shell composed of 100% polyester knit and woven fabrics, both of which have a visible polyurethane plastic back coating. The jacket has a full front opening with a twp-way zipper closure that extends to the top of the collar, long sleeves with hook and loops tabs at the ends, an elasticized drawstring through the bottom hem, on-seam zippered pockets at the waist and a full mesh lining. The back yoke, portions of the sleeves and the side panels are made from knit fabric; the balance is of woven fabric. In accordance with General Rule of Interpretation (GRI) 3(c) of the Harmonized Tariff Schedules when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification. In this case neither the knit fabric nor the woven fabric provides the essential character. Therefore, classification will be as woven, based on the above. The applicable subheading for the jacket will be 6210.50.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s or girls’ garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: of man-made fibers: 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 635. 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