The tariff classification of a men’s padded sleeveless jacket from China

N172876 July 25, 2011 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.2020 Ms. Jeannine Greener Eddie Bauer LLC 10401 NE 8th Street, Ste 500 Bellevue, Washington 98004 RE: The tariff classification of a men’s padded sleeveless jacket from China Dear Ms. Greener: In your letter dated June 3, 2011, you requested a tariff classification ruling. The sample submitted, item number 001-0219 in regular sizes and 001-0220 in tall sizes, is a men’s hip-length padded sleeveless jacket with a shell composed of woven and knit fabrics. The upper portion of the front and rear panels, along the inner portion of the front placket, on the outer portion of the collar, on the front inner portion of the collar, and on the flaps and trim of the pockets the shell is composed of a woven 100% nylon fabric. On the lower portion of the front and rear panels and on the inner rear portion of the collar the shell is composed of a bonded fabric consisting of one layer of a knit 66% polyester/34% acrylic sherpa fleece fabric on the outer surface and one layer of a knit mesh 100% polyester tricot fabric on the inner surface, bonded together with a polyurethane film in between. The upper portion of the shell that is composed of the woven nylon fabric is lined (but not bonded) with the same knit fabric that makes up the lower portion of the shell. The garment also has an additional lining in the front panels composed of a knit polyester fabric. The garment is sleeveless with oversized armholes and has a stand-up collar and a full front opening secured by a zipper closure. The garment has a pocket on the right chest that is secured by a flap with two snap closures, a pocket on the left chest secured by a side zipper closure, two double entry pockets below the waist secured by flaps with snap closures and a straight cut hemmed bottom. The “Eddie Bauer” trade name is embroidered onto the left chest. The essential character of this garment is imparted by the woven portions, and it will be classified accordingly. The sample is being returned to you as you have requested. The applicable subheading for the padded sleeveless jacket will be 6201.93.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ anoraks, windbreakers and similar articles (including padded, sleeveless jackets): of man-made fibers: other. The rate of duty will be 14.9 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