The tariff classification of a men’s jacket from China

N098261 April 5, 2010 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6201.93.3511 Ms. Carol A. Cafarelli USG Logistics, Inc. 2975 Lone Oak Circle, #103 Eagan, MN 55121 RE: The tariff classification of a men’s jacket from China Dear Ms. Cafarelli: In your letter dated March 18, 2010, on behalf of K1 Sportswear, you requested a tariff classification ruling. The sample submitted, style AJAJ, is a men’s hip-length jacket with a shell composed of a woven 100% nylon fabric. The garment has a triangular ribbed-knit fabric insert on each side of the front panels that begins under the armhole and extends approximately five inches in length below the armhole. The rear panel has a ribbed-knit fabric insert on each side that measures approximately fifteen inches in length beginning at the shoulder area, surrounding the rear portion of the armhole and extending to an area below the armhole. The jacket is lined in the body with a brushed knit fleece fabric and in the sleeves with a woven man-made fiber fabric that is quilted to a nonwoven polyester batting fill. The jacket has a stand-up collar composed on the inner surface of a brushed knit fleece fabric, a full front opening secured by a zipper closure that extends to the top of the collar, long sleeves with ribbed-knit fabric cuffs, two front slash pockets at the waist, a draw cord tightening through the bottom hem and a zipper opening on the left side seam. Contrasting color piping fabric is featured on the front and rear panels. In your letter you indicated that the shell fabric has a water repellent finish at the shoulder and sleeve sections of the garment and a water repellent polyurethane white finish on the body portion of the garment. You also stated that the jacket does not meet the water resistance standards as specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2. The water repellent finish on the garment is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The sample is being returned to you. The applicable subheading for the jacket will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s anoraks, windbreakers and similar articles: of man-made fibers: other: other: other. 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 W. Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division