The tariff classification of a woman’s jacket from China

N254227 June 25, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Ms. Sandy Marsh Totes Isotoner 9655 International Boulevard Cincinnati, OH 45246 RE: The tariff classification of a woman’s jacket from China Dear Ms. Marsh: In your letter dated June 3, 2014, you requested a tariff classification ruling. Your sample will be returned as requested. The submitted sample of a woman’s jacket is constructed from a bonded fabric consisting of an outer layer of 100% polyester woven fabric, bonded to a 100% polyester knit inner fabric. The hip-length jacket features a full front opening with four snap button closures, a notched collar, long hemmed sleeves, zippered pockets at the waist, and a hemmed bottom.There is no plastic visible when the material is examined in cross-section, therefore Harmonized Tariff Schedule of the United States (HTSUS) 6210 does not apply. The jacket is eligible for classification as water resistant. If the jacket passes the water resistance test specified in the HTS, Chapter 62, U.S. Note 2, then the applicable HTSUS subheading for the garment will be 6202.93.4500, which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: 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 6202.93.5011, which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Other: Women’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 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 Natalie Hanson via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division