The tariff classification of a man’s jacket from China

N260791 February 4, 2015 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3511; 6201.93.3000 Ms. Karen Paitsell Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a man’s jacket from China Dear Ms. Paitsell: In your letter dated January 9, 2015, you requested a tariff classification ruling on behalf of Holloway. Your sample will be returned as requested. Style 222412 is a man’s hip-length jacket composed of 100% polyester woven fabric. In your letter, you mention the fabric has a polyurethane (PU) coating and passes the water resistance test. The polyurethane 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 fully lined garment features a full front opening secured with a zipper closure extending to the top of the collar, long sleeves with elasticized cuffs, pockets below the waist and elasticized drawstring with cord locks at the hemmed bottom. In your letter, you state that style 222412 will be imported in both men’s sizes and youth sizes, but that the youth styles are not specifically sized to either gender.  We need additional information in order to issue a ruling on the youth styles.  Please provide information as to the gender identity of the youth garments, size specifications, and any supporting documentation.  If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. Style 222412 is eligible for classification as water resistant. If the jacket passes the water resistance test specified in HTSUS, Chapter 62, Additional U.S. Note 2, then the applicable HTSUS subheading for the garment will be 6201.93.3000, 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 duty rate will be 7.1 percent ad valorem. If style 222412 do 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. 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