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

N099241 June 2, 2010 CLA-2-61:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6113.00.9025 Ms. Ahn Halliburton Design Resources, Inc. 7007 College Blvd. Overland Park, KS 66211 RE: The tariff classification of a men’s outerwear jacket from China Dear Ms. Halliburton: In your letter dated March 23, 2010, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis of the sample you submitted, which is being returned to you. The item in question, style MNSS11-1016, is a men’s jacket made from a laminated fabric consisting of a flat, weft knit outer fabric with a plastic film on its inner surface bonded to a mesh inner fabric, which was determined by our laboratory to be a warp knit, non-pile construction. Both fabrics are stated to be polyester. The plastic is visible through the mesh. Style MNSS11-1016 has a half-zipper front closure extending to the top of the collar, long sleeves with partial rib knit tightening at the ends, an elasticized drawstring with a cord lock through the bottom hem, zippered pockets at the waist and a zippered pocket in the right chest area. The applicable subheading for style MNSS11-1016 will be 6113.00.9025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ coats or jackets made up 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