CLA-2-62:OT:RR:NC:TA:357
Ms. Allison Wires
Target
Global Trade Operations
7000 Target Parkway
Brooklyn Park, MN 55445
RE: The tariff classification of women’s wool blend jackets from Vietnam
Dear Ms. Wires:
In your letter dated November 19, 2008, you requested a classification ruling. Samples were submitted and are being returned as you requested.
Style 241613 is made from a 53% wool/42% polyester/5% other fiber woven fabric. It has a center-back length of approximately 28-inches, a full front opening with a right over left closure secured by a hidden snap, a self-fabric tie belt, patch pockets at the waist, an oversized collar, long, vented sleeves and a full lining of woven polyester taffeta fabric. The shell fabric is between 10.76 and 11.6 oz per square yard.
Style 241741 is made from a 53% wool/42% polyester/5% other fiber woven fabric. It has a full front opening secured by a right over left, four-button closure, long sleeves with buttoned cuffs, epaulets, patch pockets with button-through flaps at the waist and in the chest, a self-fabric belt with a metal buckle and tongue and a full lining of 100% polyester woven fabric. The shell fabric is between 10.76 and 11.6 oz per square yard.
These garments are considered outerwear worn for protection against the elements. Although made from fabric and having styling features associated with coats, the slim fit makes them more appropriately classifiable as similar to anoraks.
We are unable to rule on the classification of style 242294, as it appears to be not in the condition in which it will be sold at retail. This garment features a number of buttons around the inside of the collar, presumably for attaching an accessory or another garment. As this may affect the way in which this garment is perceived or worn by the consumer, you should provide us with a sample of this garment as sold at retail.
The applicable subheading for styles 241613 and 241741 will be 6202.91.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s anoraks (including ski-jackets), windbreakers and similar articles of wool or fine animal hair. The duty rate will be 36 cents/kilogram plus 16.3 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/.
These jackets fall within textile category 435. 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