The tariff classification of a men’s jacket from China, Taiwan, Cambodia or Vietnam

N099297 April 15, 2010 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6210.40.5020 Mr. Keith Mims Hartwell Industries, Inc. 97 Winfield Circle Hartwell, GA 30643 RE: The tariff classification of a men’s jacket from China, Taiwan, Cambodia or Vietnam Dear Mr. Mims: In your letter dated March 26, 2010, you requested a tariff classification ruling. The sample submitted, style number 4375, is a men’s upper thigh-length jacket with a shell composed of a woven 100% nylon taslan fabric that has a visible polyurethane coating. The jacket is lined in the body with a heavy knit 100% polyester fleece fabric and in the sleeves with a woven 100% nylon fabric that is quilted to a nonwoven batting fill. The jacket has a snap-off hood with a draw cord tightening and a tab with a hook and loop fastener at the chin area and is lined with a heavy knit polyester fleece fabric. The jacket has a stand-up collar, a full front opening secured by a double pull zipper closure that extends to the top of the collar and an overlapping flap with hook and loop fasteners that covers the front zipper area. The garment’s hood can be rolled up and stored within the collar. The garment has long hemmed sleeves with a tab secured by a hook and loop fastener at the wrist area, inner ribbed-knit fabric storm cuffs, two hand warmer pockets above the waist, an inner draw cord tightening at the waist, an inner pocket with a zipper closure, two double entry front pockets with flaps secured by hook and loop fasteners below the waist and a straight cut hemmed bottom. The sample is being returned to you as you have requested. The applicable subheading for the jacket will be 6210.40.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ garments: of man-made fibers: other: anoraks (including ski-jackets), windbreakers and similar articles. 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