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

N102555 May 12, 2010 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6201.92.2051 Mr. Gerry Gallegos ClearFreight, Inc. 880 Apollo Street El Segundo, CA 90245 RE: The tariff classification of a men’s shirt-styled jacket from Bangladesh Dear Mr. Gallegos: In your letter dated April 19, 2010, on behalf of La Jolla Sport USA, Inc., dba O’Neill Sportswear, you requested a tariff classification ruling. The sample you submitted is being returned as you requested. The item in question, style “Sonoma/William Flannel,” has a shell made from a woven 100% cotton flannel fabric and a body lining of a heavily fleeced sherpa knit fabric. The sleeves are lined with a 210T taffeta fabric and have a polyfil insulation. The jacket has a full front opening with a seven-button closure, long, vented sleeves with buttoned cuffs, patch pockets with buttoned flaps in the chest, a pointed collar and a curved bottom. The lining on this garment is not a type that is commonly associated with shirts. As this item is identifiable as being worn over all other garments as a protection against the elements, it is considered an outerwear jacket for tariff purposes. The applicable subheading for the Sonoma/William Flannel 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