CLA-2-62:OT:RR:NC:N3:357
Ms. Jeannine Greener
Eddie Bauer, LLC
10401 NE 8th Street, Ste 500
Bellevue, Washington 98004
RE: The tariff classification of a women’s jacket from Bangladesh. Correction to Ruling Number 125865
Dear Ms. Greener:
This replaces Ruling Number 125865, dated October 25, 2010, which contained a clerical error. An incorrect style number, 33125072, was submitted for a women’s jacket. The correct style number should be 089-0087. All other information remains the same. A complete corrected ruling follows.
In your letter dated September 24, 2010, you requested a tariff classification ruling. You submitted a sample which is being returned as you requested.
The item in question, style 089-0087, is an outerwear jacket. It has a full front opening with a zipper closure that extends into the hood, long sleeves with hook and loop tabs at the ends, an elasticized drawstring in the hood and at the waist, zippered pockets at the waist, an internal zippered pocket in the right chest, two-way zippers under the arms and on the sides of the jacket body extending almost to the waist for venting and a quilted lining with nonwoven insulation in the hood and most of the body.
The shell of style 089-0087 is made from two types of fabric, both of which are stated to be water resistant. The upper and lower portions of the front, the back panel, most of the sleeves and the hood are composed of a 100% polyester woven fabric. The remainder is composed of a bonded polyester/nylon/spandex blended fabric, with the outer portion woven and the inner portion of knit fleece. The bonded portions do not impart the essential character to the jacket.
Style 089-0087 is eligible for classification as water resistant. If meeting the requirements for water resistance described in HTSUS Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for the jacket will be 6202.93.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls’ anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers: water resistant. The rate of duty will be 7.1 percent ad valorem.
If style 089-0087 does not meet the requirements of U.S. Note 2, the applicable subheading for the jacket will be 6202.93.5011, HTSUS, which provides for other women’s anoraks (including ski-jackets), windbreakers and similar articles of man-made fibers. The rate of duty 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 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