The tariff classification of a men’s jacket from China

N244292 August 13, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6113.00.9025 Ms. Anh Halliburton 7007 College Blvd, Suite 700 Overland Park, KS 66211 RE: The tariff classification of a men’s jacket from China Dear Ms. Halliburton: In your letter dated July 18, 2013, you requested a tariff classification ruling. Your sample will be returned as requested. Style J9-101 is a men’s jacket composed of 100% polyester knit fabric. The garment has a visible polyurethane coating on the outer surface, which is visible to the naked eye, but does not completely obscure the underlying fabric.  The jacket has a full front opening that is secured by a zipper closure, which extends to the top of the collar, and a hood with a drawstring tightening.  The jacket features long sleeves with elastic and hook and loop adjustable tabs at the cuffs, two pockets with zipper closures at the waist, and a drawstring tightening through the bottom hem.  The applicable subheading for style J9-101 will be 6113.00.9025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of knitted or crocheted fabric of heading 5903, 5906 or 5907: Other: Coats and jackets: Other: Men’s or boys’. 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 Fung King Kong at (646) 733-3047. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division