The tariff classification of a men’s bonded jacket from China

N070723 September 2, 2009 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Ms. Joan Studeny GHY USA, Inc. 572 South Fifth St. Pembina, ND 58271 RE: The tariff classification of a men’s bonded jacket from China Dear Ms. Studeny: In your letter dated July 24, 2009, on behalf of Richlu Manufacturing of Winnipeg, Manitoba, you requested a tariff classification ruling. The sample you submitted is being returned as you requested. The item in question, style MOW213, is a men’s outerwear jacket made from a laminated fabric. The outer portion is a woven 95% polyester/5% spandex fabric, while the inner layer is a lightly brushed 100% polyester tricot knit fabric. In the center is what you described as a TPU 8000mm film. The plastic between the textile fabric layers is not visible in cross-section. Style MOW213 has a full front opening with a zipper closure that extends to the top of the collar, long sleeves with a hook and loop tab at the ends, zippered pockets at the waist and in the left chest, reflective piping in the upper chest and back and an elasticized drawstring with a cord lock at the bottom hem. This jacket is eligible for classification as water resistant. If meeting the requirements in HTSUS Chapter 62 Additional U.S. Note 2, the applicable subheading for style MOW213 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 requirements in HTSUS Chapter 62 Additional U.S. Note 2, the applicable subheading for style MOW213 will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or 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