The tariff classification of a women’s jacket from China

N181060 September 12, 2011 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Ms. Wendy Wieland Martin Carhartt, Inc. 380 Estill Baker Road Hanson, Kentucky 42413 RE: The tariff classification of a women’s jacket from China Dear Ms. Martin: In your letter dated August 12, 2011, you requested a tariff classification ruling. The sample submitted, style number 100056, “Wellington Jacket,” is a women’s hip-length jacket with a shell composed of a woven 100% nylon fabric that has a polyurethane coating and is quilted in a diamond pattern to a nonwoven polyester batting fill. The jacket is lined with a woven cotton/polyester 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, a full front opening secured by eight right-over-left, snap closures and long hemmed sleeves with a vent opening at the wrist area that is secured by two snap closures. The jacket has a zippered pocket on the left chest, two front pockets with snap closures below the waist and two inner pockets. The bottom hem is cut round on the side edges and is shorter in the front and longer in the rear. The sample is 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 6202.93.4500, 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