The tariff classification of a men’s jacket from Pakistan

N079138 October 21, 2009 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000 Ms. Tammy L. Reagan One Stop dba Top Apparel 2686 Northridge Dr. NW Grand Rapids, MI 49544 RE: The tariff classification of a men’s jacket from Pakistan Dear Ms. Reagan: In your letter received in this office October 6, 2009, you requested a tariff classification ruling. The sample submitted, style number EZ425, is a men’s hip-length jacket with a shell composed of a woven 100% nylon fabric which has an acrylic coating for water resistance. The jacket is lined with a knit 50% cotton/50% polyester fleece fabric. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket has an integral hood with a drawcord tightening, a full front opening secured by a zipper closure, long sleeves with elasticized cuffs, two vertical front pockets with zipper closures at the waist and an elasticized waistband. The sample is being returned to you as you have requested. With your letter you submitted a test report from an independent laboratory certifying that the garment passed the water resistance test. We have not confirmed those results in our own laboratory; however, the Customs officer handling the transaction may choose to do so at the time of importation. Based on the information you provided the applicable subheading for the jacket will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ anoraks, windbreakers and similar articles: of man-made fibers: other: other: water resistant. 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