The tariff classification of a men’s shirt-styled jacket from Bangladesh

N100481 April 27, 2010 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6201.92.2051 Ms. Cindy Espiritu Hybrid Apparel 10711 Walker Street Cypress, CA 90630 RE: The tariff classification of a men’s shirt-styled jacket from Bangladesh Dear Ms. Espiritu: In your letter dated April 5, 2010, you requested a tariff classification ruling. You submitted a sample, which we are returning as you requested. The item in question, style 3LMLW053 San Jose, is a men’s jacket with a shell made from a 100% cotton 7.26-ounce twill weave fabric and a lining made from a 100% polyester 8-ounce looped pile fabric. The sleeves are lined with a woven polyester fabric with a 2-ounce batting fill. The jacket has a full front opening with a seven-button, left over right closure, long, vented sleeves with buttoned cuffs, patch pockets in the chest with button-through flaps, a pointed collar and a straight cut bottom. In classifying garments with features of both shirts and jackets CBP is guided by the section on shirt-jackets in the Informed Compliance Publication, Apparel Terminology under the HTSUS, available on our website, CBP.gov, under “CBP Legal Decisions and Publications.” In certain cases, however, a particular feature may be determinative of the outcome. Such is the case here, due to the heavy thermal lining which is characteristic of a jacket and not of a shirt. 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 (including ski-jackets), 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 William Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division