The tariff classification of women’s jackets from various countries

N040941 October 9, 2008 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6211.42.0075; 6211.43.0078 Ms. Angela M. Best Kohl’s Department Stores, Inc. N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of women’s jackets from various countries Dear Ms. Best: In your letter dated October 2, 2008, you requested a classification ruling. Your samples will be returned as requested. Submitted sample, style #CB290603A, is a woman’s jacket constructed from 48% cotton, 39% polyester and 13% nylon woven fabric. The jacket extends from the shoulders to slightly below the waist and is composed of more than four panels. The jacket features a collar, long sleeves with buttoned cuffs that can be rolled up and fastened by a self-fabric tab, a full front opening secured by four buttons, two chest pockets with buttoned flaps, two pockets with buttoned flaps below the waist, a detachable buckled belt, two self-fabric belt loops and a hemmed bottom. This garment will also be imported under the style number CB190605A and CB190605C. Submitted sample, style #CP190605A, is a woman’s jacket constructed from 97% cotton and 3% spandex woven fabric. The jacket extends from the shoulders to slightly below the waist and is composed of more than four panels. The jacket features a collar, ¾ length sleeves with detachable tabs, a full front opening secured by five buttons, two pockets below the waist and a hemmed bottom. This garment will also be imported under the style number CP190605C. The applicable subheading for the style CB290603A will be 6211.43.0078, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls: of man-made fibers: jackets and jackets-type garments excluded from heading 6202. The duty rate will be 16 percent ad valorem. The applicable subheading for the style CP190605A will be 6211.42.0075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of cotton: jackets and jacket-type garments excluded from heading 6202. The duty rate will be 8.1 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/. Style CB290603A falls within textile category 635 and style CP190605A falls within textile category 335. 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. The textile category number above applies to merchandise produced in non-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 Brenda Wade at 646-733-3051. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division