The tariff classification of a man’s jacket from China

N242767 June 20, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000 Ms. Adrienne Braumiller Braumiller Schulz LLP 5220 Spring Valley Rd. Suite 200 Dallas, TX 75254 RE: The tariff classification of a man’s jacket from China Dear Ms. Braumiller: In your letter dated June 4, 2013, you requested a tariff classification ruling on behalf of Academy, Ltd., d/b/a Academy Sports + Outdoors. Your sample will be returned as requested. Style SGBCMR5000 is a man’s jacket with removable sleeves constructed of 100% polyester woven fabric. The lined jacket has a full front opening that is secured by a zipper closure extending to the top of the collar, zip-off long sleeves, a pocket with zipper closure at the left chest, zipper pockets at the waist area, and an adjustable elasticized drawstring through the bottom hem. The rear portion of the jacket has a free-hanging yoke. The jacket can be converted into a vest by removing the sleeves. In your letter you described the jacket as being composed of a two-layer fabric; however, the garment consists of two distinct fabrics: the shell and the lining. While this garment may be worn either as a jacket or a vest, as a composite good it is considered to be a jacket for tariff purposes. 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 SGBCMR5000 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. 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