CLA-2-62:RR:NC:WA:357 M81212

Ms. Melissa Fox
Barthco International, Inc.
The Navy Yard
5101 South Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of a man’s jacket from China

Dear Ms. Fox:

In your letter dated March 13, 2006, on behalf of Jones Apparel Group, you requested a classification ruling.

The sample submitted, style number C3TB7A545, is a man’s hip-length jacket constructed of a shell composed of a woven 100% nylon fabric which has a polyurethane coating. The jacket is lined with a woven 100% nylon fabric and has a nonwoven batting fill.

The jacket has a full front opening secured by a zipper closure, a neck warmer collar composed of a ribbed-knit fabric, a tab with a one-button closure on the front portion of the collar, long sleeves with ribbed-knit fabric cuffs that slightly extend in a v-shape up the sleeve area, an elasticized waistband and expandable pleats on the upper back panel for easy movement. The jacket has a tab with hook and loop fastener on the left chest area that features the “R. Lauren” tradename, two front double entry bellows pockets at the waist that have a flap secured by a snap closure, a pocket with a flap secured by a snap closure on the left sleeve, and a label on the sleeve pocket that features the “Ralph Lauren Mfg., Corp.” and the “Polo Jeans Company” tradenames.

The sample is being returned to you as you have requested.

With your letter you submitted a test report from an independent laboratory certifying that the garment passed the water resistance test. We have not confirmed those results in our own laboratory; however, the Customs officer handling the transaction may choose to do so at the time of importation.

Based on the information you provided the applicable subheading for the jacket will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s anoraks (including ski-jackets), windbreakers and similar articles: of man-made fibers: water resistant. The duty rate will be 7.1 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 designation 634. 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