The tariff classification of a men’s jacket from Sri Lanka

N082076 November 16, 2009 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6201.92.2051 Ms. Carolyn B. Malina Lands’ End, Inc. 2 Lands, End Land Location #22-290 Dodgeville, WI 53595 RE: The tariff classification of a men’s jacket from Sri Lanka Dear Ms. Malina: In your letter dated October 26, 2009, you requested a tariff classification ruling. The sample submitted, style number 391087, is a men’s hip-length safari-style jacket with a shell composed of a woven 100% cotton fabric. The jacket is not lined. The jacket has a fold-down pointed collar, a full front opening secured by a left-over-right, six- button closure, long vented sleeves with an adjustable button closure on the cuffs and a double entry pocket on the upper portion of the left sleeve with a hook and loop and one-button closure. The jacket has two chest pockets with a flap secured by a one-button closure, two bellows pockets below the waist secured by a flap with a one-button closure, an expandable pleat on the upper portion of the rear panel at the armholes for easier movement, an overlay of fabric at the rear waist that simulates a belt and a straight cut hemmed bottom with a rear vent. The applicable subheading for the jacket will be 6201.92.2051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s anoraks, windbreakers and similar articles: of cotton. The rate of duty will be 9.4 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