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NY N005465




February 7, 2007

CLA-2-62:RR:NC:TA:357

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.92.2031; 6201.92.2051; 6201.93.3000; 6201.93.3511

Ms. Kay Morrell
JC Penney Purchasing Corp.
6501 Legacy Drive, MS 2222
Plano, TX 75024-3698

RE: The tariff classification of men’s jackets from Bangladesh and China

Dear Ms. Morrell:

In your letter dated January 12, 2007, you requested a classification ruling. Samples were submitted and are being returned as you requested.

Lot #8723(A), 2D07031619, has a shell made from a 100% cotton woven denim fabric, a body lining of 100% polyester brushed knit fabric and a sleeve lining of taffeta quilted to a 2-ounce nonwoven filling. You indicated that the shell weighs 6.6 oz/yard2 and the knit lining weighs 220 grams/m2 (which is equivalent to approximately 6.5 oz/yd2), for a total of slightly over 12 ounces total. The garment has a full front opening with a seven-button, left over right closure, chest pockets with button-through flaps and inverted pleats, a pointed collar, buttoned cuffs and a shirt tail bottom.

Lot #8723(B), 2D07031620, is similar to 8723(A), but has a shell of 100% cotton twill weave fabric weighing 8.2 oz/yd2.

Article 2D07031607 has a shell made from a 100% polyester brushed or sanded woven “microsuede” fabric that has an acrylic coating to pass the water resistance test. It is lined in the upper body with a 100% polyester brushed knit fabric and in the sleeves and lower body with a taffeta fabric quilted to a nonwoven batting. This item has a full front opening with a seven-button, left over right closure, chest pockets with button-through flaps, on-seam pockets at the waist, inner chest pockets, a pointed collar, buttoned cuffs and a straight cut hemmed bottom.

In support of classification of these items as jackets you cited a ruling from our Headquarters office on “similar garments.” Classification of garments having characteristics of both shirts and jackets is generally resolved by applying the features listed in the Informed Compliance Publication Apparel Terminology Under the HTSUS, which is available at our website, cbp.gov. However, in cases where a garment’s identity can be readily determined, we do not have to find three jacket features for an item to be classified as a jacket. In this case the cut of the garments and the presence of the heavily brushed knit lining fabrics indicate that each of these items is identifiable as a jacket worn for protection against the elements.

The applicable subheading for 8723(A) will be 6201.92.2031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s anoraks (including ski-jackets), windbreakers and similar articles, of cotton, of blue denim. The duty rate will be 9.4 percent ad valorem.

The applicable subheading for 8723(B) will be 6201.92.2051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s anoraks (including ski-jackets), windbreakers and similar articles, of cotton, other. The duty rate will be 9.4 percent ad valorem.

Item 2D07031607 is eligible for classification as water resistant. If meeting the test requirements described in HTSUS Chapter 62, Additional U.S. Note 2, the applicable subheading for this style will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTSUS), 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 not meeting the test requirements described in HTSUS Chapter 62, Additional U.S. Note 2, the applicable subheading for item 2D07031607 will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers, Harmonized Tariff Schedule of the United States (HTSUS). 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/.

Styles 8723(A) and 8723(B) fall within textile category 334; style 2D07031607 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. The textile category number above applies to merchandise produced in non-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,

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