The tariff classification of men’s outerwear jackets from China

N211816 May 21, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000 Mr. Ted Kaidas Free Country 1071 Avenue of the Americas New York, NY 10018 RE: The tariff classification of men’s outerwear jackets from China Dear Mr. Kaidas: In your letter dated March 27, 2012, you requested a tariff classification ruling. Two samples were submitted, both of which you indicated were made from identical fabrics. The samples were destroyed in analysis. The first item, style FM2402YB, “Free Tech,” has a full front opening with a zipper closure that extends to the top of the collar, long sleeves with hook-and-loop tabs at the wrists, an elasticized drawstring through the bottom hem and pockets at the waist and in the left chest area. The second item, style L5480, “C9,” has a full front opening with a zipper closure that extends to the top of the collar, long hemmed sleeves, an elasticized drawstring through the bottom hem and zippered pockets at the waist. Both jackets are made from a bonded or laminated shell material. The exterior portion is a 100% polyester woven fabric, the inner is a 100% polyester warp knit brushed fabric, and there is a water resistant membrane in between. There is no plastic visible when the material is examined in cross-section. According to our laboratory’s analysis the brushed warp knit fabric is not of pile construction. Consequently, these jackets are regarded as having their essential character imparted by the woven exterior fabric of the lamination. The laboratory also found that the merchandise meets the water resistance requirements of Harmonized Tariff Schedule of the United States (HTSUS) Chapter 62 Additional U.S. Note 2. The applicable subheading for styles FM2402YB and L5480 will be 6201.93.3000, HTSUS, which provides for other men’s or boys’ anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers: water resistant. The rate of duty will be 7.1 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