The tariff classification of a man’s jacket from China

N249931 February 24, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Mr. Daniel Clancey Homeschool Snowboarding 2127 N. Albina Ave # 401 Portland, OR 97227 RE: The tariff classification of a man’s jacket from China Dear Mr. Clancey: In your letter dated January 20, 2014, you requested a tariff classification ruling. Your sample will be returned, as requested. Style GML14F11 “Search & Destroy Puffy Jacket,” is a man’s jacket. The jacket is constructed of 100% polyester woven fabric with a durable water repellant (DWR) finish quilted to a nonwoven synthetic insulation. The garment features a full front opening with a two-way zipper closure that extends to the top of the collar, long sleeves with elasticized tightening at the ends, an elasticized drawstring with cord locks through the bottom hem and vertical zippered pockets at the waist. Style GML14F11 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, Additional U.S. Note 2, then the applicable HTSUS subheading for the garment will be 6201.93.3000, 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. 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. Because this garment is 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 garment, 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