The tariff classification of a women’s outerwear jacket from Vietnam

N007328 March 9, 2007 CLA-2-62:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Ms. Jenny Helm GFSI 9700 Commerce Parkway Lenexa, KS 66219 RE: The tariff classification of a women’s outerwear jacket from Vietnam Dear Ms. Helm: In your letter dated February 5, 2007, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style SI2662, is a women’s outerwear jacket with a shell made from a woven 100% polyester fabric with a polyurethane coating for water resistance. The jacket has a full front opening with a zipper closure extending to the top of the collar, an elasticized drawcord through the bottom hem, long sleeves with a tab for tightening at the ends, slant, zippered pockets at the waist, an internal pocket, a vented back yoke, a mesh lining, a hood stored in the collar and contrasting color piping and fabric inserts in various locations. This jacket is eligible for classification as water resistant. If meeting the requirements for water resistance in Additional U.S. Legal Note 2 to Chapter 62, Harmonized Tariff Schedule of the United States (HTSUS), the applicable subheading for the jacket will be 6202.93.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls’ water resistant anoraks (including ski-jackets), windbreakers and similar articles of man-made fibers. The duty rate will be 7.1 percent ad valorem. If not meeting the requirements for water resistance in Additional U.S. Legal Note 2 to Chapter 62, 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 635. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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