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

N099958 April 30, 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 May 26, 2010, you requested a tariff classification ruling. The sample submitted, style number 405A, is a men’s hip-length, windbreaker-type pullover jacket with a shell composed of a woven 100% nylon fabric that has a polyurethane coating. The jacket is not lined. 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 partial opening at the neck secured by a zipper closure, long sleeves with elasticized cuffs, a kangaroo pocket on the front panel with a flap and zipper closure and a drawcord tightening through the bottom hem. 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