The tariff classification of two men’s jackets from China

N236108 December 21, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Mr. Michael Ling Oakley, Inc. 1 Icon Foothill Ranch, CA 92610 RE: The tariff classification of two men’s jackets from China Dear Mr. Ling: In your letter dated November 29, 2012, you requested a tariff classification ruling. Two samples were submitted: Style number 411654 is a men’s hip-length jacket with a shell composed of one layer on the outer surface of a woven 100% nylon fabric and one layer on the inner surface of a knit 100% nylon fabric with a PTFE laminate in between. The coating is not distinguishable from the knit backing fabric; instead, there is only a shine detectible to the naked eye. Therefore, Harmonized Tariff Schedule of the United States (HTSUS) heading 6210 is not applicable. The jacket has an integral hood with a drawcord tightening and a tab with a hook and loop fastener, a full front opening secured by a slightly asymmetric zipper closure that extends to the chin area, long sleeves with a tab secured by a hook and loop fastener at the cuffs, a zippered pocket on the left chest, two front pockets with zipper closures at the waist and a drawcord tightening through the bottom hem. The jacket has four “gill vents” in the center portion of the rear panel for air to pass through, and the “Oakley” trade name is featured on the lower portion of the rear panel. Style number 411654 is eligible for classification as water resistant. If the jacket passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then the applicable HTSUS subheading for the garment will be 6201.93.3000, which provides for other men's or boys’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.1 percent ad valorem. If the jacket does not pass the water resistance test, then the applicable HTSUS subheading for the garment will be 6201.93.3511, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 27.7 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/. Your inquiry does not provide enough information for us to give a classification ruling on style number 411638. Your request for a classification ruling should include a comprehensive description of the manufacturing process from the time when any materials are applied to the fabric, detailing the methods used and the sequence of application, specifically identifying whether the plastic is applied in a pattern. If the plastic is not applied in a pattern, describe how the pattern is achieved. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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