The tariff classification of a women’s jacket from China

N239460 April 8, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Ms. Ahn Halliburton Design Resources, Inc. 7007 College Blvd., Suite 700 Overland Park, KS 66211 RE: The tariff classification of a women’s jacket from China Dear Ms. Halliburton: In your letter dated March 4, 2013, you requested a tariff classification ruling. You submitted a sample which we are returning to you. The item in question, style J13-00027, is a women’s outerwear jacket, which you indicated is water resistant by virtue of a durable water repellant finish applied to the fabric. The jacket has a shell made from a woven 100% polyester fabric and is lined in the body with a mesh fabric and in the sleeves with a taffeta-type woven fabric. The jacket has a full front opening with a zipper closure that extends to the top of the collar, elasticized cuffs and bottom hem, a single zippered pocket at the waist and contrasting striping on the left front panel and on the back of the collar. Style J13-00027 is eligible for classification as water resistant. If the jacket passes the water resistance test specified in Harmonized Tariff Schedule of the United States (HTSUS), Chapter 62, Additional U.S. Note 2, then the applicable HTSUS subheading for the garment will be 6202.93.4500, which provides for other women's or girls’ 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 6202.93.5011, which provides for other women'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/. 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