The tariff classification of a men’s pullover jacket from Bangladesh

N033136 July 24, 2008 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Mr. Jerry Johnson Scope Imports, Inc. 8020 Blankenship Drive Houston, TX 77055-1018 RE: The tariff classification of a men’s pullover jacket from Bangladesh Dear Mr. Johnson: In your letter dated July 9, 2008, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style C3125, is a lightweight pullover jacket with a shell made from a 100% polyester woven fabric with a 600mm polyurethane coating for water resistance. The garment has a partial front opening secured by a zipper closure, one front panel, one back panel and two side panels, long sleeves with contrasting color binding at the ends, an elasticized drawstring with a cord lock through the bottom hem, a standup collar, contrasting piping in the seams of the body panels and openwork mesh inserts in the side panels covered by the shell, allowing for ventilation but without exposure to the elements. This jacket is eligible for classification as water resistant. If it passes the water resistance test specified in the 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 (including ski-jackets), 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 (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 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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