The tariff classification of a men’s shirt-styled jacket from Bangladesh

N204996 March 5, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.92.2051 Ms. Maryellen Dennison The Folsom Corp. 43 McKee Drive Box 616 Mahwah, NJ 07430 RE: The tariff classification of a men’s shirt-styled jacket from Bangladesh Dear Ms. Dennison: In your letter dated February 15, 2012, you requested a tariff classification ruling. The sample you submitted is being returned as you requested. The item in question, style #RH28082, has a shell made from a 100% cotton yarn dyed woven fabric and is lined with a 100% polyester brushed microfleece fabric in the body and a 100% nylon taffeta fabric quilted to a nonwoven polyester batting in the sleeves. The garment has a full front opening with a seven-button, left-over-right closure, long sleeves with oversized arm openings and buttoned, vented cuffs, patch pockets with button-through flaps in the chest, a pointed collar and a curved hemline. The fleece lining, which weighs approximately 190g/m2, is not commonly associated with shirts. The applicable subheading for style #RH28082 will be 6201.92.2051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s anoraks (including ski-jackets), windbreakers and similar articles, of cotton. The rate of duty will be 9.4 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 William Raftery at (646) 733-3047. Sincerely, Thomas J. Russo Director National Commodity Specialist Division