The tariff classification of a man’s reversible padded sleeveless jacket from China

N063736 June 30, 2009 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6210.40.5050 Ms. Shelby Robinson Hi-Tec Sports USA, Inc. 4801 Stoddard Road Modesto, CA 95356 RE: The tariff classification of a man’s reversible padded sleeveless jacket from China Dear Ms. Robinson: In your letter dated June 1, 2009, you requested a tariff classification ruling. The sample submitted, style “Magnum Bi-Fit Jacket,” is a man’s reversible padded sleeveless jacket. The garment is composed of one shell of a woven 100% nylon fabric which has a visible coating on the inner surface and the other shell of a woven 100% nylon fabric which has a visible coating on the inner surface and is quilted to a nonwoven polyester batting fill. After importation the padded sleeveless jacket will be folded and packed in a poly bag with an outer jacket as part of a set, but this has no bearing on the tariff classification of this item. The garment is generally sold to the military, police, security, etc. The garment is sleeveless and has oversized armholes with elasticized capping fabric at the edges, a stand-up collar, a full front opening secured by a reversible zipper closure that extends to the top of the collar, two side seam openings with hook and loop fasteners and elastic capping at the edge of the bottom hem. One shell has two front pockets with hook and loop fasteners and exposed half strips of hook and loop fasteners across the upper portion of the front and rear panels that are used for removable ID panels. The shell also has a loop under each armhole which is used for attachment to an outer jacket. The quilted fabric shell has a vertical zippered pocket on each side of the front opening. The applicable subheading for the padded sleeveless jacket will be 6210.40.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men’s or boys’ garments: Of man-made fibers: Other: Other. The rate of duty will be 7.1 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 W. Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division