The tariff classification of a women’s reversible padded, sleeveless jacket from Vietnam

N033221 July 25, 2008 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6202.92.2020 Ms. Lori J.P. Boullet Columbia Sportswear Company 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of a women’s reversible padded, sleeveless jacket from Vietnam Dear Ms. Boullet: In your letter dated July 8, 2008, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style AL1041, is a women’s reversible outerwear garment. One side is made from a woven 100% cotton corduroy fabric; the other side is made from a 100% polyester knit pile faux fur fabric quilted to a batting. The garment has a full front opening secured by a zipper with a reversible pull that extends to the top of the collar, pockets at the waist on both sides, with the woven side pockets trimmed in faux fur fabric, and a label with the Columbia logo sewn below the neck on both sides. The garment is a true reversible, with both sides finished and suitable for wear on the exterior. In accordance with General Rule of Interpretation 3, Harmonized Tariff Schedule of the United States (HTSUS), and prior Customs and Border Protection rulings on reversible garments, when neither side predominates the garment is classifiable in accordance with GRI 3(c), under the heading which occurs last in the tariff among those equally meriting consideration. Such is the case with this garment. The applicable subheading for style AL1041 will be 6202.92.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): of cotton, other: other padded sleeveless jackets. The duty rate will be 8.9 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 garment falls within textile category 359. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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