The tariff classification of a women’s jacket from Macau

NY M80039 February 9, 2006 CLA-2-62:RR:NC:TA:357 M80039 CATEGORY: Classification TARIFF NO.: 6202.93.5011 Ms. Tana M. Stover Cutter & Buck 4001 Oakesdale Avenue SW Renton, WA 98055 RE: The tariff classification of a women’s jacket from Macau Dear Ms. Stover: In your letter dated January 11, 2006, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style LAO06808, is a women’s jacket made from an 88% nylon/12% spandex woven ripstop shell fabric. It has a full front opening with a covered two-way zipper closure and a metal snap at the neck, a yoke-style back with a single hook and loop closure in the center, a pointed collar with zippered pockets in the chest, long sleeves with snaps on the cuffs, a hemmed bottom and a full mesh lining. In your letter you suggested classification in HTS subheading 6211.43.0060, which covers certain shirts and shirt-blouses, excluded from heading 6206. Examination of the sample discloses that it has the character of a light windbreaker-type garment. As such, the applicable subheading for the jacket will be 6202.93.5011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers. The duty rate will be 27.7 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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