CLA-2-62:OT:RR:NC:WA:357
Ms. Jeannine Greener
Eddie Bauer, Inc.
10401 NE 8th Street, Ste 500
Bellevue, Washington 98004
RE: The tariff classification of a woman’s jacket from China
Dear Ms. Greener:
In your letter dated May 27, 2008, you requested a classification ruling.
The sample submitted, style number 006-6531, is a woman’s jacket with a shell composed of a woven 100% cotton fabric. The jacket has a button-out removable liner that has a body composed on one side of a faux sherpa 74% acrylic/26% polyester fabric and of a woven 65% polyester/35% cotton fabric on the other side. The sleeves are of a woven 100% polyester fabric with a nonwoven polyester insulation. The liner is not the type to be worn separately.
The jacket measures 36 ¾-inches from the center back and extends to the lower thigh area in length. The jacket is slightly fitted and has a zip-off removable hood that is secured by a two-button closure at the chin area and features a button-out removable faux sherpa liner, a stand-up collar and a full front opening secured by a double-pull zipper closure. An overlapping flap with seven hidden button closures along the front placket covers the front zipper area. The jacket has tabs with a one-button closure on the shoulders, two chest pockets with vertical zipper closures, long sleeves with an adjustable tab and button closure on the cuffs, grommets under each armhole for ventilation, an adjustable button and tab closure on each side of the front waistband, two double entry front pockets with flaps secured by a one-button closure below the waist, grommets on the lower portion of the pockets, and a bottom hem with a rear vent and a drawcord tightening. In your letter you indicate that the jacket has no coating for water resistance.
The sample is being returned to you as you have requested.
In your letter you suggested classification for this garment under HTS 6202.12.2050, which provides for women’s overcoats. However, this garment is considered to be a jacket based on its cut and styling.
The applicable subheading for the jacket will be 6202.92.2061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s anoraks, windbreakers and similar articles: of cotton: other: other: other. The duty rate will be 8.9 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/.
The jacket falls within textile category 335. 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 W. Raftery at 646-733-3047.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division