The tariff classification of a men’s outerwear jacket from China

N051199 February 24, 2009 CLA-2-61:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6113.00.9025 Mr. Karl F. Krueger DHL Global Forwarding 2660 20th St. Port Huron, MI 48060 RE: The tariff classification of a men’s outerwear jacket from China Dear Mr. Krueger: In your letter dated February 2, 2009, on behalf of Orvis Company, you requested a tariff classification ruling. The sample you submitted is being returned as you requested. The item in question, style #20A8, Packable Rain Jacket, is a men’s jacket made from a 100% nylon fabric laminated to a visible plastic film. This fabric is designated as LGX5683AD and is described as waterproof and breathable. The jacket has a full front opening with a zipper closure that extends to the top of the collar, an integral hood with a visor and an elasticized drawstring, long sleeves with elasticized ends and a tab with hook and loop closures, an elasticized drawstring through the bottom hem, zippers under the arms that open for ventilation, zippered pockets above the waist and mesh inner pockets above the waist that can be used for self-storage of the jacket. You described the garment as having passed the AATCC-35 rainwear test. However, because this garment is of knit construction the water resistant provisions, which are found in HTSUS Chapter 62, are inapplicable. The applicable subheading for the style #20A8, Packable Rain Jacket will be 6113.00.9025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ coats and jackets, made up of fabrics of knitted or crocheted fabrics of heading 5903, 5906 or 5907, other than of cotton. The rate of duty will be 7.1 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 William Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division