The tariff classification of a men’s half-sleeve jacket from China

N059605 May 14, 2009 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Ms. Ahn Halliburton Design Resources, Inc. 7007 College Blvd. Overland Park, KS 66211 RE: The tariff classification of a men’s half-sleeve jacket from China Dear Ms. Halliburton: In your letter dated May 9, 2009, you requested a tariff classification ruling. The sample you submitted is being returned as you requested. The item in question, style 10S3764, is a men’s half-sleeve outerwear jacket with a shell made from a 100% polyester woven fabric. The vest has a half-zipper front opening that extends to the neck, a standup collar with two snaps, a yoke back, on-seam front pockets with zipper closures and an elasticized drawstring with a cord lock through the bottom hem. It is lined in the body with a 100% polyester knit mesh fabric. According to your specification sheets the shell fabric has a clear PU (polyurethane) coating for water resistance. This coating is not visible for tariff purposes. If meeting the conditions described in HTSUS Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for style 10S3764 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 rate of duty will be 7.1 percent ad valorem. If not meeting the conditions described in HTSUS Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for style 10S3764 will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers. The rate of duty 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 William Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division