The tariff classification of a men’s pullover jacket from China, Taiwan, Cambodia or Vietnam

N099276 April 23, 2010 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Mr. Keith Mims Hartwell Industries, Inc. 97 Winfield Circle Hartwell, GA 30643 RE: The tariff classification of a men’s pullover jacket from China, Taiwan, Cambodia or Vietnam Dear Mr. Mims: In your letter dated March 26, 2010, you requested a tariff classification ruling. The sample submitted, style number 3270, is a men’s hip-length pullover jacket with a shell composed of a woven microfiber 100% polyester fabric that has a polyurethane coating. The jacket is lined in the body with a mesh 100% polyester fabric. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket has a cross-over v-neck style collar composed of a ribbed-knit fabric, long sleeves with ribbed-knit fabric cuffs, two front pockets with zipper closures at the waist and a drawcord tightening through the bottom hem. The garment has an opening covered by a flange on each side of the rear panel extending along the rear portion of the armholes. The opening allows for easier movement and ventilation. The sample is being returned to you as you have requested. This garment is eligible for classification as water resistant. If the jacket passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment will be 6201.93.3000, which provides for other men's or boys’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.1 percent ad valorem. If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6201.93.3511, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 27.7 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