CLA-2-62:RR:NC:WA:357 L85855
Mr. Joseph R. Hoffacker
Barthco Trade Consultants
The Navy Yard
5101 S. Broad Street
Philadelphia, PA 19112-1404
RE: The tariff classification of a woman’s windbreaker-type jacket from Sri Lanka
Dear Mr. Hoffacker:
In your letter dated June 27, 2005, on behalf of Broder Brothers dba Alpha Shirt Company, you requested a classification ruling.
The sample submitted, style number DP770W “Ladies Convertible Windbreaker Jacket”, is a woman’s hip-length windbreaker-type jacket constructed of a woven 100% nylon fabric which has a polyurethane coating. The jacket is lined with a woven 100% nylon fabric.
The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply.
The jacket has a fold-down pointed collar with a tab secured by a snap closure on the front portion of the neck and a full front opening secured by a zipper closure. The jacket features long detachable sleeves that have a one-snap closure on the cuffs. The sleeves can be zipped-off at the armholes allowing the garment to be worn without the sleeves. The jacket has two front pockets below the waist and a round shaped bottom hem.
The sample is being returned to you as you have requested.
This garment is eligible for classification as water resistant. If the jacket passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment will be 6202.93.4500, which provides for other women's or girls’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.1 percent ad valorem.
If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6202.93.5011, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 27.7 percent ad valorem.
The jacket falls within textile category designation 635. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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 W. Raftery at 646-733-3047.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division