The tariff classification of a men’s jacket from China

N073418 September 22, 2009 CLA-2-61:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6113.00.9025 Ms. Anh Halliburton Design Resources, Inc. 7007 College Blvd., Suite 700 Overland Park, KS 66211 RE: The tariff classification of a men’s jacket from China Dear Ms. Halliburton: In your letter dated August 19, 2009, you requested a tariff classification ruling. The sample submitted, style number J9-080, is a men’s hip-length jacket with a shell composed of a flat knit 100% polyester fabric that is visibly coated on the inner surface with polyurethane. The jacket is lined with a mesh knit fabric. The jacket has a stand-up collar, a full front opening secured by a zipper closure that extends to the top of the collar, long sleeves with partial elastic and a tab with a hook and loop closure on the cuffs and a drawcord tightening through the bottom hem. The garment has a zippered pocket on the right chest and two front pockets with zipper closures at the waist. The sample is being returned to you as you have requested. The applicable subheading for the jacket will be 6113.00.9025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Coats and jackets: Other: Men’s or boys’. 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 W. Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division