CLA-2-62:RR:NC:3:353 J86025
Mr. Djibril Makalou
Ann Taylor
1372 Broadway
5th Floor
New York, NY 10018
RE: The tariff classification of ladies down jackets, vest and coats from China.
Dear Mr. Makalou:
In your letter dated June 16, 2003, you have requested a binding ruling. As requested the samples will be returned to you.
You have submitted three samples. Style 58-99477 is a ladies winter jacket. The shell is made of 100% woven polyester fabric and the filling is 60% down and 40% feathers. The jacket features a standup collar, long sleeves with hemmed bottoms and inside rib- knit cuffs, a full frontal opening with a heavy duty zipper closure, side slash pockets and hemmed bottom. You state that the jacket is made up of over 15 percent by weight of down and waterfowl feathers of which 60 percent is down. Style 76-102285 is identical to style 59-99477, except it is a petite size garment.
Style 58-99475 is a ladies winter vest. The shell is made of 100% woven polyester fabric and the filling is 60% down and 40% feathers. The sleeveless vest features a rib-knit standup collar, a full frontal opening with a heavy duty zipper closure, vertical pockets and hemmed bottom. You state that the vest is made up of over 15 percent by weight of down and waterfowl feathers of which 60 percent is down.
Style 58-99476 is a ladies winter coat. The shell is made of 100% woven polyester fabric and the filling is 60% down and 40% feathers. The coat features a standup collar with a removable hood with an elasticized drawstring around the face, long sleeves with hemmed bottoms, a full frontal opening with a hidden heavy duty zipper closure, vertical pockets and hemmed bottom. You state that the coat is made up of over 15 percent by weight of down and waterfowl feathers of which 60 percent is down. Style 76-102286 is identical to style 59-99476, except it is a petite size garment.
The applicable subheading for styles 58-99477 (76-102285) and 58-99475 will be 6202.93.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: anoraks (including ski-jackets), windbreakers and similar articles (including sleeveless padded jackets): of man-made fibers: containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of down. The rate of duty will be 4.4 percent ad valorem.
The applicable subheading for styles 58-99476 (76-102286) will be 6202.13.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: overcoats, carcoats, capes, cloaks and similar coats: of man-made fibers: containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of down. The rate of duty will be 4.4 percent ad valorem.
China is a member of the World Trade Organization (WTO), and the jackets, vest and coats are not currently subject to quota or the requirements of a visa.
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 Kenneth Reidlinger at 646-733-3053.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division