The tariff classification of a men’s jacket from China

N139036 January 14, 2011 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6210.40.5020 Mr. John Gaston Recon Protection LLC dba Strafe Outerwear 350 Thunderbowl Ln. Aspen, CO 81611 RE: The tariff classification of a men’s jacket from China Dear Mr. Gaston: In your letter dated December 6, 2010, you requested a tariff classification ruling. The sample submitted, style number 0100, “Nomad Jacket,” is a men’s lower hip-length jacket composed of a bonded fabric consisting of an outer woven 100% nylon fabric and an inner knit mesh 100% nylon tricot fabric with a polyurethane laminate in between. The plastic is visible through the mesh fabric. The jacket has an integral hood with a tab and plastic buckle in the rear and a drawcord tightening at the chin area, a full front opening secured by a zipper closure that extends to the chin area, long hemmed sleeves with a tab secured by a hook and loop closure at the wrist and inner storm cuffs edged with elasticized capping fabric. The garment has a zippered pocket on the left chest, two front pockets with zipper closures at the waist, two zipper openings with a mesh insert under the armholes for ventilation and four inner pockets, two with zipper closures and two of a mesh fabric. The garment has a drawcord tightening through the bottom hem and an inner powder skirt secured around the hip area by elasticized tightening and a tab with two snap closures. 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 Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: 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