The tariff classification of a women’s jacket from China

N150584 March 22, 2011 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.92.1500; 6202.92.2061 Ms. Carol Robertson Carmichael International Service 533 Glendale Boulevard Los Angeles, California 90026-5097 RE: The tariff classification of a women’s jacket from China Dear Ms. Robertson: In your letter dated February 23, 2011, on behalf of Crystal Apparel Limited, you requested a tariff classification ruling. The sample submitted, style number 273056, is a women hip-length jacket with a shell composed of a woven 60% cotton/40% polyester fabric which has a polyurethane coating. The garment is lined with a woven 100% polyester fabric. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket is fitted at the waist and has a notched lapel-style collar and a full front opening secured by a double-breasted, six-button closure. The garment has epaulets with a one-button closure, a free-hanging left front yoke with two buttons sewn to it, long hemmed sleeves, a detachable self-fabric tie belt held to the garment’s waist by belt loops, two front pockets with decorative flaps below the waist and a rear vent. Although this garment has features of a coat it will be classified as a jacket because of its abbreviated body coverage. The sample and swatch of fabric are being returned to you as you have requested. 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 6202.92.1500, which provides for other women's or girls’ anoraks, windbreakers and similar articles of cotton, water resistant. The duty rate will be 6.2 percent ad valorem. If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6202.92.2061, which provides for other women's anoraks, windbreakers and similar articles of cotton; other; other; other. The duty rate will be 8.9 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