The tariff classification of a men’s jacket from China.

N245656 September 10, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.92.1500; 6201.92.2051 Mr. Karl Krueger Radix Group International dba DHL Global Forwarding 2660 20th Street Port Huron, MI 48060 RE: The tariff classification of a men’s jacket from China. Dear Mr. Krueger: In your letter dated August 23, 2013, on behalf of your client, Orvis Company, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style 8R5K, is a men’s jacket constructed 63% cotton, 37% nylon woven fabric that has a waxed coating. The fully-lined jacket features a full front opening with a left over right double breasted buttoned closure, long sleeves with adjustable buttoned tabs at the wrist, slash chest pockets, two pockets at the waist with flaps, two adjustable buttoned tabs to tighten the waist and an opened vent in the back of the jacket. It also has a buttoned inside breast pocket. In your letter you suggested classification of Style 8R5K under the provisions for garments made up of visibly coated fabrics in Heading 6210, Harmonized Tariff Schedule of the United States (HTSUS). Examination of the sample indicates that the coating is not visible as that term is defined in the tariff; therefore HTS 6210 does not apply. You submitted a test report from an independent laboratory certifying that the fabric of the garment Style 8R5K passed the water resistance test. Those results have not been confirmed by our laboratory; however, the CBP officer handling the transaction may choose to confirm the results at the time of importation. Style 8R5K is eligible for classification as water resistant. If the jacket passes the water resistance test specified in the HTSUS, Chapter 62, U.S. Note 2, then the applicable subheading for the garment will be 6201.92.1500, which provides for other men’s anoraks, wind breakers and similar articles of cotton, water resistant. The rate of duty will be 6.2 percent ad valorem. If Style 8R5K does not pass the water resistant test, then the applicable subheading will be 6201.92.2051, HTSUS, which provides for other anoraks, windbreakers and similar articles of cotton. 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 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 Nina Rohan at (646) 733-3047. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division