The tariff classification of a women’s jacket from China

N099444 April 19, 2010 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Ms. Mayelin Succar HLM Cargo Clearance Brokers 8355 NW 74th Street Miami, FL 33166 RE: The tariff classification of a women’s jacket from China Dear Ms. Succar: In your letter dated January 5, 2010, and received in this office March 30, 2010, you requested a tariff classification ruling. The sample submitted, style number J350, is a women’s hip-length jacket with a shell composed of a woven 88% polyester/12 spandex fabric that has an acrylic coating. The jacket is lined in the body with a knit mesh fabric. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket has a stand-up collar composed of a knit mesh fabric on the inner surface and a full front opening secured by a zipper closure that extends to the top of the collar. The jacket has long sleeves with elastic cuffs that are covered by a knit mesh fabric, two front pockets with zipper closures at the waist, a free-hanging rear yoke that covers the woven shell fabric and a hemmed bottom that is cut straight in the front and round in the rear. The jacket has mesh fabric overlays on the front and rear panels and on the rear portion of the collar. The sample is being returned to you. This garment is eligible for classification as water resistant. If the jacket passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment will be 6202.93.4500, which provides for other women's or girls’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.1 percent ad valorem. If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6202.93.5011, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers. The duty rate 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