The tariff classification of a men’s jacket from China.

N189024 November 10, 2011 CLA-2-39:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Regine Lahens Marc Jacobs International 72 Spring Street 9th Floor New York, NYC 10012 RE: The tariff classification of a men’s jacket from China. Dear Ms. Lahens: In your letter dated October 12, 2011, you requested a tariff classification ruling. The sample is being returned as requested. The submitted sample, Style M2121411, is a men’s hooded jacket. It is composed of polyurethane material. The garments features: a full front zipper, long sleeves with elasticized cuffs, four vent holes under each arm, two front pockets at the waist, and a drawstring through the bottom hem and hood. The applicable subheading for Style M2121411 will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories (including gloves, mittens and mitts): Other, Other, Other. The rate of duty will be 5 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division