The tariff classification of a woman’s jacket from China

N259967 December 23, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Mr. Jimmy Tsang Takson Garment MFG. Co., Ltd. Rm 512-513, 5/F., South Wing Harbour Centre, Tower 1 1 Hok Cheung Street Hunghom, Kowloon, Hong Kong RE: The tariff classification of a woman’s jacket from China Dear Mr. Tsang: In your letter dated December 5, 2014, you requested a tariff classification ruling. Your sample will be returned. Style POLYJKTDEC01 is a woman’s hip-length jacket that is quilted to a nonwoven polyester batting fill. The shell is composed of a woven 100% polyester fabric with a coating on the inner surface. The coating is not visible as that term is defined in the tariff, therefore Harmonized Tariff Schedule of the United States (HTSUS) heading 6210 does not apply. The jacket features a full front opening secured by a zipper closure extending to the top of the collar, a removable hood with draw cord tightening, long sleeves with inner stretch storm cuffs, pockets below the waist secured by snap closures, and a hemmed bottom. Style POLYJKTDEC01 is eligible for classification as water resistant. If the jacket passes the water resistance test specified in the HTSUS, 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 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