The tariff classification of a pullover jacket from China

N031957 July 10, 2008 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Mr. Joseph R. Hoffacker Barthco Trade Consultants 5101 S. Broad St. Philadelphia, PA 19112-1404 RE: The tariff classification of a pullover jacket from China Dear Mr. Hoffacker: In your letter dated June 25, 2008, on behalf of Broder Brothers DBA Alpha Shirt Company, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style M720, is a pullover jacket. It has a shell made from a woven 100% nylon fabric with a PU (polyurethane) coating on the inner surface for water resistance. The garment has a V-neck opening trimmed with rib knit fabric, long sleeves with rib knit cuffs, an elasticized waistband, side seam pockets at the waist, a cotton flannel lining in the body and a woven polyester lining in the sleeves. In your letter you described this item as unisex. We note, however, that the sample is a size large and its cut is consistent with a men’s large. Consequently, a woman buying this garment would have to buy a size smaller than her normal size. In other words, if she wore size large in women’s she would have to buy a size medium in this garment. Consequently, it is our opinion that the garment is cut and sized according to men’s specifications. If meeting the requirements of Chapter 62 U.S. Note 2, 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 other articles, of man-made fibers, water resistant. The duty rate will be 7.1 percent ad valorem. If not meeting the requirements of Chapter 62 U.S. Note 2, the applicable subheading for the jacket will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or anoraks (including ski jackets), windbreakers and other 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 pullover 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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