The tariff classification of a woman’s jacket from Bangladesh

N257835 October 27, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.93.5011 Ms. Mendy Stern IFG Apparel 1400 Broadway Suite 2202 New York, NY 10018 RE: The tariff classification of a woman’s jacket from Bangladesh Dear Ms. Stern: In your undated letter received in this office October 2, 2014, you requested a tariff classification ruling. Your sample will be returned. Style DNL15304 is a woman’s jacket constructed of both knit and woven components. The side panels extending from the arm to the waist are constructed of 100% polyester mesh knit fabric. The balance of the garment is constructed of 100% polyester woven fabric. The unlined jacket features a full front opening with a zipper closure, a hood with a draw cord tightening, long sleeves with elasticized cuffs, pockets at the waist with zipper closure, and an elasticized hemmed bottom. The woven components impart the essential character of the garment. In your letter, you mention that the garment is water repellant and that the fabric used to construct the garment has a polyurethane coating. Examination of the garment found the coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. Because of the panels of the knit mesh fabric on each side, this jacket is not eligible for classification as water resistant. The applicable subheading for the style DNL15304 will be 6202.93.5011, Harmonized Tariff Schedule of the United States (HTSUS), 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 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 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