The tariff classification of men’s jackets from Thailand

N240499 April 23, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.92.2051 Mr. Mark Blake L.L. Bean, Inc. 15 Casco Street Freeport, ME 04033 RE: The tariff classification of men’s jackets from Thailand Dear Mr. Blake: In your letter dated April 4, 2013, you requested a tariff classification ruling. Your samples will be returned as requested. Product ID 0MSX371006 is a men’s hip length jacket constructed of 100% cotton woven fabric. The jacket is intended for use during bird hunting. You state the garment is coated with a paraffin-based wax containing no plastics and that it does not have a DWR application. The lined jacket has a full front opening that is secured by four left-over-right button closures, a fold-down pointed collar, long sleeves with an adjustable button closure on the cuffs, two vertical pockets with zipper closures above the waist, two double entry pockets with a flap and zipper closure below the waist and elastic cartridge holders inside each bellows pocket. The rear portion of the jacket has two pleats for easier movement and a large pocket for storage below the waist that is secured by zipper closures with an additional access by means of a pass-through opening on the left front facing. Product ID 0MSX376006 is a men’s jacket identical to product ID 0MSX371006 with the exception of the upper chest, upper yoke and the upper sleeve fabric which is constructed of a 100% acrylic woven fabric. Although you indicated in your letter that the acrylic fabric is coated with fluorine based DWR the treated areas are insufficient for the garment to qualify under the water resistant provisions of the HTSUS. The cotton component imparts the essential character to the garment. The applicable subheading for ID 0MSX371006 and 0MSX376006, men’s Waxed Cotton Upland Field coats, will be 6201.92.2051, 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 cotton: Other: Other: Other: Other: Men’s. 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 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