CLA-2-62:OT:RR:NC:TA:357
Ms. Ahn Halliburton
Design Resources, Inc.
7007 College Blvd.
Overland Park, KS 66211
RE: The tariff classification of a men’s bonded jacket from China
Dear Ms. Halliburton:
In your letter dated July 14, 2008, you requested a classification ruling. A sample was submitted and is being returned to you.
The item in question, style J8-088a, is a men’s outerwear jacket made from a laminated fabric. The outer fabric is a 100% polyester woven fabric and the inner layer is a 100% polyester flat knit interlock fabric. In the center is a polyurethane plastic film which is not visible in cross-section. The jacket has a full front opening with a zipper closure that extends to the top of the collar, zippered pockets at the waist and in the right chest area, an elasticized drawstring with a cord lock at the bottom hem and a lining fabric in the front. The jacket has fleece trim at the bottom hem, in the collar and at the sleeve ends.
Style J8-088a is eligible for classification as water resistant. If it passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTSUS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment will be 6201.93.3000, which provides for other men's or boys’ anoraks (including ski-jackets), 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 6201.93.3511, which provides for other men’s anoraks (including ski-jackets), windbreakers and similar articles of man-made fibers. The duty rate 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 jacket falls within textile category 634. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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