The tariff classification of a woman’s jacket from Vietnam.

N035481 August 29, 2008 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Lori Boullet Columbia Sportswear Company 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of a woman’s jacket from Vietnam. Dear Ms. Boullet: In your letter dated August 7, 2008, you requested a classification ruling. The submitted sample will be returned as per your request. Style WL6350 is a woman’s jacket constructed of a 100% polyester fabric that has been brushed on the inside surface. The garment features a full front opening with 5 large toggle closures, an oversized rib knit collar, a neck warmer neckband with 2 button closures, a wide self-fabric inner placket, 2 inset zippered pockets at the front waist area, long sleeves with tight fitting ribbed knit cuffs, and a tight fitting ribbed knit bottom. The garment extends to below the waist of the wearer. The garment appears to be designed for outdoor wear over other clothing for protection against the elements which is a jacket criteria. The garment is properly classified as a jacket under 6102.30.2010, HTSUS. The applicable subheading for Style WL6350 will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: of man-made fibers: other: other: women’s. The duty rate will be 28.2% 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/. Style WL6350 falls within textile category 635. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Francine Vivona-Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division