CLA-2-62:OT:RR:NC:WA:357
Ms. Jenny Fu
Hecny Brokerage Services, Inc.
1460 Francisco Street
Torrance, CA 90501
RE: The tariff classification of two women’s jackets from China. Correction to Ruling Number N106158
Dear Ms. Fu:
This replaces Ruling Number N106158, dated June 7, 2010. Style number T32040 has been modified, and a sample of the modified jacket has been submitted. The coated lining now extends under the facing fabric to the edge on each side of the front opening, leaving no gap of untreated fabric. A complete corrected ruling follows.
In your letter dated May 14, 2010, on behalf of Swat Fame, Inc., you requested a tariff classification ruling.
Two samples were submitted as follows: Style number T32047 is a women’s waist-length jacket with a shell composed of a woven 90% polyester/8% rayon/2% spandex fabric. The jacket is lined with a woven 100% polyester fabric that you state is water resistant. The jacket is fitted and has a notched lapel-style collar with a double-breasted full front opening that is secured by a right-over-left, four button closure. The jacket has long fitted sleeves with a banded cuff at the wrist area, two vertical pockets with zipper closures on the outer sides of the front panels, a self-fabric detachable tab with two buttons in the center portion of the rear panel and a banded bottom hem that has a metal buckle and self-fabric tabs on each side secured by snap closures.
Style number T32040 is a women’s hip-length jacket with a shell composed of a woven 90% polyester/10% wool fabric. The jacket is lined with a woven 100% polyester fabric that you state is coated with polyurethane for water resistance. The jacket is fitted and has a fold-down pointed collar composed on the outer surface of a knit fabric, and a full front opening that is secured by an off-center zipper closure and a hidden one-button closure at the front portion of the neck area. The jacket has eight non-functioning buttons on the upper portion of the left front panel that give the illusion of button closures, long fitted sleeves with a banded cuff and zipper opening at the wrist area, epaulets secured with a one-button closure, a detachable self-fabric belt at the waist held to the garment by four loops and a straight cut hemmed bottom.
The samples are being returned to you.
In your letter you suggested that both garments be classified as water resistant, and you submitted test reports from an independent laboratory certifying that the lining fabric on the jackets passed the water resistance test. However, because the treated lining on style T32047 extends only to the facing, leaving a substantial portion of untreated fabric on either side of the closure, it is not eligible for classification as water resistant.
The applicable subheading for style T32047 will be 6202.93.5011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s anoraks, windbreakers and similar articles: of man-made fibers: other: other: other. The rate of duty will be 27.7 percent ad valorem.
Style number T32040 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.
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 W. Raftery at (646) 733-3047.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division