The tariff classification of a quilted jacket from China

N031960 July 8, 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 Street Philadelphia, PA 19112-1404 RE: The tariff classification of a quilted 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 M790, is described as a unisex quilted jacket. The shell is made from a 100% nylon woven fabric PU (polyurethane) coated for water resistance quilted to a nonwoven batting. The jacket is fully lined with a woven taffeta fabric. The jacket has long sleeves with elastic and a hook and loop tab at the ends, a full front opening with a zipper closure that extends to the top of the collar, slant, zippered pockets at the waist, an elasticized drawstring through the bottom hem and an inside mesh pocket. In your letter you described this jacket as unisex, and you provided cutting specifications for this and similar garments in support of this. In reviewing those specifications it is apparent that the cut of this garment differs somewhat from the cut of other garments specifically for men and for women. However, we also note that the sample is a size large and is a proper fit for 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. Style M790 is eligible for classification as water resistant. If the jacket passes the water resistance test specified in Harmonized Tariff Schedule of the United States (HTSUS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment will be 6201.93.3000, which provides for other men's or boys’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.1 percent ad valorem. If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6201.93.3511, which provides for other men’s anoraks, 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 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