The tariff classification of a man’s jacket from China

N249374 January 31, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Ms. Karen Paitsell Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a man’s jacket from China Dear Ms. Paitsell: In your letter dated January 9, 2014, you requested a tariff classification ruling on behalf of Holloway. Your sample will be returned as requested. Style 229002 is a man’s hip-length jacket with a shell composed of a woven 100% polyester fabric which has an acrylic coating on the inner surface for water resistance. The fully lined jacket features a full front opening secured by a zipper closure that extends to the top of the collar, long sleeves with adjustable hook and loop tab at the wrist area, two front pockets with zipper closures at the waist, and a hemmed bottom. The garment will be imported in men’s sizes XS-6XL. The coating is not visible as that term is defined in the tariff, therefore HTSUS heading 6210 does not apply.This garment 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, U.S. Note 2, then the applicable HTSUS subheading for the garment will be 6201.93.3000, 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 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 6201.93.3511, 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: Other: Men’s. 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division