The tariff classification of a man’s jacket from Cambodia

NY M80458 March 14, 2006 CLA-2-62:RR:NC:WA:357 M80458 CATEGORY: Classification TARIFF NO.: 6201.93.3000 Ms. Diane Newton UPS Supply Chain Solutions 500 Rutherford Ave. Charlestown, MA 02129 RE: The tariff classification of a man’s jacket from Cambodia Dear Ms. Newton: In your letter dated February 7, 2006, on behalf of WearGuard-Crest, you requested a classification ruling. The sample submitted, style number 1411, is a man’s hip-length jacket constructed of a shell composed of a woven 65% polyester/35% cotton fabric. In a fax you submitted it was indicated that the polyester/cotton shell fabric has a polyurethane and acrylic coating. The jacket is lined with a woven 100% nylon fabric that is quilted in a diamond pattern to a nonwoven polyurethane foam insulation. The coatings are not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket has a full front opening secured by a zipper closure, two front slant pockets at the waist and an inner pocket. The garment also has a neck-warmer type collar composed of a ribbed-knit fabric, long sleeves with a pocket on the upper portion of the left sleeve, ribbed-knit fabric cuffs and a ribbed-knit fabric waistband. 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 you provided the applicable subheading for the jacket will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers: other: water resistant. The duty rate will be 7.1 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/. 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