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NY L85578





July 6, 2005

CLA-2-62:RR:NC:WA:357 L85578

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.93.4500; 6202.93.5011

Mr. Charles Spoto
Alba Wheels Up International, Inc.
150-30 132nd Avenue, Suite 208
Jamaica, New York 11434

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

Dear Mr. Spoto:

In your letter dated June 10, 2005, on behalf of Winlit Group Ltd., you requested a classification ruling.

The sample submitted, style number 2098AZ, is a woman’s waist-length jacket constructed of a shell composed of a woven plaid 100% acrylic fabric. The jacket is lined in the body and hood with a knit sherpa 100% acrylic fabric. The jacket has a woven 100% polyester fabric lining in the sleeves and a woven 100% polyester fabric inter-lining in the body, both of which are coated with polyurethane for water resistance.

The jacket is fitted at the waist and has an integral hood that is edged with a detachable fake fur ruff, a full front opening secured by a zipper closure and long vented sleeves that have knit sherpa fabric trim on the inner portion of the cuffs and two snap closures on the outer portion of the cuffs. The jacket has an acrylic ribbed-knit fabric waistband and two chest pockets that are trimmed with fake leather and are secured by a flap with a fake leather strap and metal buckle closure.

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

This garment 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.

The jacket falls within textile category designation 635. 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,

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