The tariff classification of men’s and boys’ outerwear jackets from China

N236004 December 19, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.92.2051; 6201.92.2061 Ms. Yammie Yue Takson Garment Mfg. Co., Ltd. Rm. 512-513, 5/F, South Wing Harbour Centre, Tower 1 1 Hok Cheung Street Hunghom, Kowloon, Hong Kong RE: The tariff classification of men’s and boys’ outerwear jackets from China Dear Ms. Yue: In your letter dated November 29, 2012, you requested a tariff classification ruling. The samples you submitted are being returned to you. The first two items, styles TKF-M137B/RT and TKF-M137B/MO, are for men and are identical other than the pattern of the camouflage print on the outer surface of the shell. These jackets have a shell made from a 60% cotton/40% polyester woven twill fabric and are lined in the upper body and hood with a brushed polyester fabric, and in the lower body and sleeves with a woven 100% polyester 210T fabric. The jackets have a 100% polyester nonwoven insulation, a full front opening with a zipper closure, long sleeves with a snap tab at the cuff, double entry patch pockets with a snapped flap at the waist, a permanent hood with an elasticized drawstring and cord locks, inner and outer pockets in the left chest area and a hemmed bottom with an elasticized drawstring and cord lock. The next items, styles TKF-B704/MO and TKF-B704/RT, are for boys and are identical other than the pattern of the camouflage print on the outer surface of the shell. These jackets have a shell made from a 60% cotton/40% polyester woven twill fabric, a lining of woven 100% polyester 210T fabric and a 100% polyester nonwoven insulation. The jackets have a full front opening with a zipper closure, long sleeves with rib knit cuffs, a rib knit waistband, slant pockets at the waist, a mesh inner pocket in the lower left front panel and a double hood, the outer of which matches the shell, the inner of which is made from a knitted fleece fabric. The applicable subheading for styles TKF-M137B/RT and TKF-M137B/MO will be 6201.92.2051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), of cotton: other: other: other: other: men’s. The rate of duty will be 9.4 percent ad valorem. The applicable subheading for styles TKF-B704/MO and TKF-B704/RT will be 6201.92.2061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), of cotton: other: other: other: other: boys’. 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