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

N031345 July 8, 2008 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6210.40.5020 Ms. Lori J.P. Boullet Columbia Sportswear Company 14375 Science Park Drive Portland, OR 97229 RE: The tariff classification of a men’s knit and woven hunting jacket from China Dear Ms. Boullet: In your letter dated June 16, 2008, you requested a classification ruling. The item in question, style F9MO31399, is an outerwear jacket made from two fabrics: The upper body and sleeves are comprised of a woven 100% polyester fabric with a camouflage print on the outer surface and a visible polyurethane film on the inner surface. The lower front and lower back are made from a bonded fabric consisting of an inner and an outer layer of 100% polyester knit fleece fabric with a polyurethane plastic in the center. The woven coated fabric is estimated to comprise as much as 70% of the surface area of the jacket. The jacket has a full front opening with a zipper closure extending to the top of the collar, elasticized wrists with tabs secured by hook and loop closures, zippered pockets at the waist and tabs at the wrists and neck for attaching this garment to another shell, which is not the subject of this request. Although you did not indicate whether either of the fabrics making up the bonded knit portion of the jacket is of pile construction, the plastic film in the center of this bonded fabric is not visible to the naked eye. This precludes the knit fabric from being considered a coated fabric. Consequently, for the garment to be classified in the coated garment provisions of the HTSUS, the jacket must qualify based on the woven portion. In Treasury Decision 91-78 various requirements for classification in headings 6113 and 6210, HTSUS, are discussed. In our opinion this jacket has sufficient coated material to qualify as “made up” of a qualifying fabric. The applicable subheading for the jacket will be 6210.40.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ anoraks (including ski-jackets), windbreakers and similar articles, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers. 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/. This jacket falls within textile category 634. 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. 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