The tariff classification of a man’s jacket from China

N008407 April 11, 2007 CLA-2-62:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6201.92.2051 Ms. Donna L. Shira Sharretts, Paley, Carter & Blauvelt, P.C. Seventy-five Broad Street New York, N.Y. 10004 RE: The tariff classification of a man’s jacket from China Dear Ms. Shira: In your letter dated March 14, 2007, on behalf of your client, Polo Ralph Lauren, you requested a classification ruling. The sample submitted, board number K076SV13/style number 05707, is a man’s hip-length jacket that has the entire two front panels composed of a woven 100% cotton twill fabric. The rear panel and sleeves are composed of a knit 82% cotton/18% polyester fleece fabric. The jacket is fully lined with a 100% cotton “waffle” knit fabric. The jacket has an integral hood composed of a woven man-made fiber fabric, a stand-up collar with a front tab secured by a hook and loop fastener, a full front opening secured by a double pull zipper closure and an overlapping flap with five snap closures that covers the front zipper area. The hood can be rolled up and secured within the garment’s collar by a zipper closure. The jacket has epaulets with a one-button closure, two chest pockets with flaps secured by a snap closure, two front slash pockets at the waist, long sleeves with ribbed-knit fabric cuffs and a ribbed-knit fabric waistband. The sample is being returned to you as you have requested. The applicable subheading for the jacket will be 6201.92.2051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s anoraks, windbreakers and similar articles: of cotton: other: other: other. The duty rate will be 9.4 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 334. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 W. Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division