United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2006 NY Rulings > NY M80829 - NY M80879 > NY M80830

Previous Ruling Next Ruling
NY M80830

March 7, 2006

CLA-2-62:RR:NC:TA:357 M80830


TARIFF NO.: 6210.50.5020; 6202.93.1000

Ms. Lori J.P. Boullet
Columbia Sportswear Company
14375 Science Park Drive
Portland, OR 97229

RE: The tariff classification of a women’s down jacket from Vietnam

Dear Ms. Boullet:

In your letters dated December 21, 2005 and February 3, 2006, you requested a classification ruling. A sample was submitted and is being returned as you requested.

The item in question, style WL5372, is a women’s outerwear jacket with a shell made from a 100% man-made fiber fabric that is lined with a synthetic fabric and has a down filling. The jacket has a 30-inch back length, a full front opening with a zipper closure that extends to the top of the collar, which is trimmed with a synthetic fur, zippered pockets and an inner drawstring at the waist, rib knit storm cuffs at the sleeve ends and two inner pockets. The jacket has a down filling comprising 44% of the garment’s weight, and which is 60% down/40% goose feathers.

The jacket will be made with a shell made of one of two fabrics: fabric 12634, which will be used in darker colors, is a visibly coated woven nylon fabric, and fabric 12635, used for white color jackets, is a woven polyester fabric that does not have a coating that is visible for tariff purposes.

The applicable subheading for style WL5372 with fabric 12634 will be 6210.50.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls’ garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers, anoraks (including ski-jackets), windbreakers and similar articles. The duty rate will be 7.1 percent ad valorem.

The applicable subheading for style WL5372 with fabric 12635 will be 6202.93.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls’ anoraks (including ski-jackets), windbreakers and similar articles of man-made fibers, containing 15% or more by weight of down and waterfowl plumage and of which down comprises 35% or more by weight; containing 10% or more by weight of down. The duty rate will be 4.4 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/.

WL5372 with fabric 12634 falls within textile category designation 635; WL5372 with fabric 12635 falls within textile category designation 654. 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

Previous Ruling Next Ruling

See also: