The tariff classification of a women’s bonded outerwear jacket from China

N094615 March 4, 2010 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Mr. Keith Mims Hartwell Apparel 97 Winfield Circle P.O. Box 1399 Hartwell, GA 30643 RE: The tariff classification of a women’s bonded outerwear jacket from China Dear Mr. Mims: In your letter dated February 12, 2010, you requested a tariff classification ruling. The sample you submitted is being returned as you requested. The item in question, style 5055, is a women’s soft shell color-block jacket made from a laminated fabric that consists of an 88% polyester/12% spandex woven outer fabric bonded to a 100% polyester slightly brushed, warp knit inner fabric. It is apparent from inspection of this knit fabric that it is of flat construction. In addition, there is no rubber or plastic visible when the lamination is examined in cross-section. The jacket is hip length and has a full front opening with a zipper closure that extends to the top of the collar, long hemmed sleeves, on-seam zippered pockets at the waist, an elasticized drawstring with a cord lock through the bottom hem and contrasting color inserts in the side seams. This jacket is eligible for classification as water resistant. If meeting the requirements for water resistance in HTSUS Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for style 5055 will be 6202.93.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls’ water resistant anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers. The rate of duty will be 7.1 percent ad valorem. If not meeting the requirements for water resistance in HTSUS Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for style 5055 will be 6202.93.5011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers. The rate of duty 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 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