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NY L86619

August 26, 2005

CLA-2-62:RR:NC:TA:357 L86619


TARIFF NO.: 6202.93.5011

Mr. Arthur W. Bodek
Ms. Liza V. Schaeffer
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Ave.
New York, NY 10022-4877

RE: The tariff classification of a women’s jacket from China or El Salvador

Dear Mr. Bodek and Ms. Schaeffer:

In your letter dated July 27, 2005, on behalf of BCTC Corp., you requested a classification ruling.

The item in question, style DN013473, is a women’s unlined jacket made from a 95% polyester/5% spandex woven fabric. It has a full front opening with a two-way zipper closure that extends into the Mandarin-style collar, long, hemmed sleeves, on-seam front pockets with zipper closures and contrasting piping in the seams.

You suggested classification of this jacket in subheading 6211.43.0078, which provides for other garments, jackets and jacket-type garments excluded from heading 6202. In support of this position you suggested that this garment, which has a fabric weight of 165g/m2, is too light for protection against the elements. You also cited the Danskin website’s description of the styling features and its exclusion of functional aspects as indicative of the garment’s appropriateness for use over a tank-top or other athletic attire to provide modesty or achieve an athletic look. You also cited numerous rulings from this office and our Washington office on jackets and jacket-type garments that were classified in HTS heading 6211.

Although this jacket may be marketed with a focus on its appearance, fashion and function are not mutually exclusive. In fact, the importer’s website describes another jacket that is very similar in appearance to the subject of this request, a brushed back thermal jacket, as “a stylish option for exercising on breezy days, “ and goes on to describe it as “a fashionable jacket with a more feminine twist.”

While it is true that the present jacket would not be suitable for protection against extreme weather, outerwear jackets are produced in a wide variety of fabric weights, with and without insulation, to provide comfort under many different weather conditions.

The rulings you cited cover a variety of jackets, none of which is analogous to the present item. Therefore, they do not provide a basis for excluding this jacket from the outerwear provisions.

Because this jacket is suitable for use as an outerwear jacket and there is no clear contrary information, the applicable subheading for style DN013473 will be 6202.93.5011, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s or girls’ anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers. The duty rate will be 27.7 percent ad valorem.

This 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 William Raftery at 646-733-3047.


Robert B. Swierupski

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