The tariff classification of a women’s jacket from China

N170734 July 7, 2011 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Mr. Warren Lee Loftyman USA 11222 S. La Cienega Blvd., Suite #570 Inglewood, CA 90304 RE: The tariff classification of a women’s jacket from China Dear Mr. Lee: In your letter dated June 10, 2011, you requested a tariff classification ruling. The sample submitted, style number RP 13L11000, is a women’s hip-length jacket with a shell composed of a woven 88% polyester/10% viscose/2% spandex fabric. The jacket is fully lined with a woven 100% polyester taffeta fabric that is coated with polyurethane. The jacket measures 25-inches in length from the center back, is fitted and has a fold-down pointed collar, and a full front opening secured by six right-over-left, button closures. The garment has long hemmed sleeves with a vent opening at the wrist area that is secured by three buttons, a self-fabric tie belt at the waist that is held to the garment by belt loops, two front in-seam pockets below the waist and a straight cut hemmed bottom. The sample is being returned to you. Although this garment has features of a coat it will be classified as a jacket because of its abbreviated body coverage. 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