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

N043197 November 13, 2008 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Ms. Jeannine Greener Eddie Bauer, Inc. 10401 NE 8th St. Bellevue, WA 98004 RE: The tariff classification of a men’s outerwear jacket from Bangladesh Dear Ms. Greener: In your letter dated October 28, 2008, you requested a classification ruling. You submitted a sample, which is being returned to you as you requested. The item in question, style 001-3914 (regular) and 001-3915 (tall), is made from two types of shell fabric. The first fabric, which comprises the upper chest, the lower portion, the sleeves and the hood is a lamination which you described as 65% polyester/35% PU (polyurethane) coating. For fiber content purposes this is a 100% polyester fabric. It has a woven outer fabric and a flat knit mesh inner fabric, with plastic in the center. The second fabric comprises the center portion of the jacket in the front and back and the underside of the sleeves, and is composed of a 51% nylon/40% polyester/9% spandex blend, which you indicated has a PU coating. The jacket has a full front opening with a zipper closure, long sleeves with hook-and-loop- secured tabs at the ends, an elasticized drawstring with a cord lock through the bottom hem, an integral hood with a visor and an elasticized drawstring, zippered pockets at the waist and in the left chest and an interior zippered pocket in the right chest. You suggested classification of this jacket in subheading 6210.40.5020, HTS. Examination of the fabrics indicates that they are not coated for tariff purposes. However, the jacket is eligible for classification as water resistant. If meeting the requirements of Chapter 62 U.S. Note 2, the applicable subheading for the jacket will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ anoraks (including ski jackets), windbreakers and other articles, of man-made fibers, water resistant. The duty rate will be 7.1 percent ad valorem. If not meeting the requirements of Chapter 62 U.S. Note 2, the applicable subheading for the jacket will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or anoraks (including ski jackets), windbreakers and other 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