The tariff classification of two men’s jackets from China

N220697 June 25, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3511; 6101.20.0010 Ms. Lena Rainbow PVH Corporation 200 Madison Avenue New York, N.Y. 10016 RE: The tariff classification of two men’s jackets from China Dear Ms. Rainbow: In your letter dated June 6, 2012, you requested a tariff classification ruling. Two samples were submitted: Style number 409K214 is a men’s hip-length jacket with the entire two front panels, the rear yoke, an insert on the front portion of the collar and overlay elbow patches composed of a woven 100% polyester fabric that is quilted to a nonwoven batting fill. The rear panel, a small insert on the shoulders and the sleeves are composed of a knit 89% cotton/11% polyester fabric. The front panels and the rear yoke are lined with a knit 89% cotton/11% polyester fabric. The jacket has a stand-up collar, a full front opening secured by a zipper closure that extends to the top of the collar, long sleeves with ribbed-knit fabric cuffs, a pocket with a zipper closure on the left chest, two front pockets at the waist and a ribbed-knit fabric waistband. Style number 409K218 is a men’s hip-length jacket with the majority of the two front panels, the entire rear panel and the sleeves composed of a finely knit fabric 89% cotton/11% polyester fabric that is napped on the inside surface. The front yoke and the outer portion of the collar are composed of a woven quilted 100% polyester fabric. The jacket has a stand-up collar with the inner surface and the edging composed of a ribbed-knit fabric, a full front opening secured by a zipper closure that extends to the top of the collar, long sleeves with ribbed-knit fabric cuffs, two front pockets with snap closures at the waist and a ribbed-knit fabric waistband. The samples are being returned to you as you have requested. The essential character of style 409K214 is imparted by the woven quilted polyester fabric portions, and the jacket will be classified accordingly. The applicable subheading for style 409K214 will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s anoraks, windbreakers and similar articles: of man-made fibers. The rate of duty will be 27.7 percent ad valorem. The essential character of style 409K 218 is imparted by the knit 89% cotton/11% polyester fabric portions, and the jacket will be classified accordingly. The applicable subheading for the style 409K218 will be 6101.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s anoraks, windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: of cotton. The rate of duty will be 15.9 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, Thomas J. Russo Director National Commodity Specialist Division