The tariff classification of a men’s jacket from Bangladesh and China

N252417 May 5, 2014 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010; 6201.93.3511 Mr. Charles Spoto Alba Wheels Up International, Inc. 150-30 132nd Avenue Suite 208 Jamaica, NY 11434 RE: The tariff classification of a men’s jacket from Bangladesh and China Dear Mr. Spoto: In your letter dated April 3, 2014, you requested a tariff classification ruling on behalf of Ten West Apparel. Your samples will be returned as requested. Style 1 "Men’s waterproof blaze jacket" is composed of two men’s lower hip-length jackets. The jackets can be attached by zipping them together along the front edges and snapping them together at the nape of the neck and at the wrist area. The outer jacket is composed of 100% polyester knit fabric with a plastic membrane laminated to the inner surface. The outer jacket features a full front opening with a zipper closure that extends to the top of the collar, a hood with draw cord tightening, long sleeves with elastic and a tab with a hook and loop closure at the ends, zippered pockets at the chest area, double entry bellow pockets at the waist secured by a flap with a snap closures, and an adjustable elasticized drawstring through the bottom hem. The inner jacket is composed of 100% polyester woven fabric. The inner jacket features a full front opening with a zipper closure, a rib knit collar, long sleeves with rib knit cuffs and unsecured pockets at the waist. Although the garments are worn together each garment can also be worn separately and will be classified as a separate garment. The outer garment is not coated for purposes of heading 6113, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the style 1 "Men’s waterproof blaze jacket" outer jacket will be 6101.30.2010, HTSUS, which provides for Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted: other than those of heading 6103: Of man-made fibers: Other: Other: Men’s. The rate of duty is 28.2% ad valorem. The applicable subheading for the style 1 "Men’s waterproof blaze jacket" inner jacket will be 6201.93.3511, 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: Other: Men’s. The rate of duty 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 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 Rosemarie Hayward via email at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division