The tariff classification of a men’s jacket from China

N238671 March 4, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000 Mr. Daniel Clancey Homeschool Snowboarding 2127 N. Albina Ave. #401 Portland, OR 97227 RE: The tariff classification of a men’s jacket from China Dear Mr. Clancey: In your letter dated January 20, 2013, you requested a tariff classification ruling. Your sample will be returned as requested. Style GMO13F09 “Further Forward Puffy Jacket,” is a men’s jacket constructed of 100% nylon woven fabric with a DWR (durable water repellant) finish quilted shell. The garment features a full front opening with a zipper closure that extends to the top of the collar, long sleeves with tightening at the cuffs, a zipper pocket at the left chest and zipper pockets at the waist area and an elasticized drawstring with cord locks through the bottom hem. With your letter you submitted a test report from an independent laboratory certifying that the garment passed the water resistance test. We have not confirmed those results in our own laboratory; however, the CBP officer handling the transaction may choose to do so at the time of importation. Based on the information you provided the applicable subheading for style GMO13F09, men’s Further Forward Puffy Jacket, will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTSUS), 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 rate of duty will be 7.1 percent ad valorem. Because this garment is made from quilted fabric you should obtain and retain identical shell fabric piece goods prior to quilting in the event that Customs conducts a laboratory test for water resistance on a garment, and that garment does not pass the test due to the quilt stitching. 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 the 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