The tariff classification of a man’s outerwear from China

N236818 December 10, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Ms. Lori Boullet Columbia Sportswear Company 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of a man’s outerwear from China Dear Ms. Boullet: In your letter dated December 19, 2013, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis, during which the sample you submitted was destroyed and cannot be returned. Style C1201MS is an outerwear jacket comprised of a bonded shell material. The exterior portion is a 100% polyester woven fabric which is bonded to a 100% polyester non-pile warp knit inner fabric. There is no plastic visible when the material is examined in cross-section. The jacket features a full front opening with a zipper closure that extends to the top of the collar, zipper pockets at the waist and left chest, long sleeves with hook and loop tab at the end, hemmed bottom with elastic drawstring and cord locks and inner pockets at the waist. You stated in your letter that the fabric is treated with a DWR finish and passes the water resistance test; however, you did not include any supporting information.Style C1201MS is eligible for classification as water resistant. If the jacket passes the water resistance test specified in HTSUS Chapter 62, U.S. Legal Note 2, then the applicable Harmonized Tariff Schedule of the United States, HTSUS subheading for the garment will be 6201.93.3000, which provides for Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: 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 Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Other: Men’s. 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/. 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division