The tariff classification of a women’s jacket from China

N163795 May 24, 2011 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.93.5011 Mr. Steve Allan Nordstrom, Inc. Customs Compliance Department 1617 Sixth Ave., Suite 1000 Seattle, WA 98101-1742 RE: The tariff classification of a women’s jacket from China Dear Mr. Allan: In your letter dated May 2, 2011, you requested a tariff classification ruling. The sample submitted, style number NR244184MI, “Right As Rain Jacket,” is a women’s hip-length jacket with a shell composed of a woven ripstop 100% polyester fabric with a 200mm polyurethane coating on the inner surface on the upper portion of the body and sleeves and the hood. The lower portion of the body and sleeves are composed of a jersey knit 92% polyester/8% spandex fabric described as a durable water repellent fabric. The upper woven fabric portion of the shell is lined with a knit mesh 92% nylon/8% spandex fabric. The lower knit fabric portion of the shell is unlined. The garment has a free-hanging cape-style overlay that covers the woven fabric portion of the shell’s body and sleeves. The overlay is composed of a woven 100% polyester fabric with a 200mm polyurethane coating on the inner surface. The jacket has an integral hood with a drawcord tightening, a full front opening secured by a double pull zipper closure, two side-seam pockets with zipper closures below the waist, long sleeves that extend over the hand and have a thumbhole on the lower portion of the sleeves and a straight cut hemmed bottom. The essential character of this garment is imparted by the woven portions. The coating on the woven portions of the shell fabric and on the cape-style overlay fabric is not visible as that term is defined in the tariff; therefore, HTS 6210 does not apply. In your letter you suggested that this jacket be classified under HTS 6202.93.4500, as water resistant. In addition to being largely composed of woven fabric with what you described as a 200mm coating, there is a significant amount of exposed knit jersey fabric on the lower portions of the body and sleeves, and although you state that the knit fabric has a durable water repellent finish, we believe that, absent information to the contrary, the construction of this jacket would permit water penetration. The sample is being returned to you as you have requested. The applicable subheading for the jacket will be 6202.93.5011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s anoraks, windbreakers and similar articles: of man-made fibers: other: other: other. 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 W. Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division