The tariff classification of men’s jackets from China

N249714 February 10, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Ms. Maria Chioccola Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of men’s jackets from China Dear Ms. Chioccola: In your letter dated January 15, 2014, you requested a tariff classification ruling. Your samples will be returned as requested. Style 340001 is a hip-length outerwear jacket composed of 100% nylon woven shell fabric quilted to a nonwoven batting. The fully-lined jacket features a full front opening with a five button left-over-right closure, a stand up collar, pockets at the waist, and a hemmed bottom. Style 340002 is a hip-length outerwear jacket composed of 100% polyester woven shell fabric quilted to a nonwoven batting. The jacket features a full front opening secured by a zipper closure and an overlapping flap with five buttons that covers the closure, a stand up collar, pockets with zipper closures at the waist, and a hemmed bottom. You stated in your letter that styles 340001 and 340002 have a water resistant finish; however you did not include any supporting information. Styles 340001 and 340002 are eligible for classification as water resistant. If styles 340001 and 340002 passes the water resistance test specified in Harmonized Tariff Schedule of the United States (HTSUS), Chapter 62, Additional 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 styles 340001 and 340002 do 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. Because these garments are made from quilted fabric, you should obtain and retain identical shell fabric piece goods prior to quilting in the event that Customs conducts a laboratory test for water resistance on a sample, and that garment does not pass the test due to the quilt stitching. 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