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

N129238 November 23, 2010 CLA-2-61:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6113.00.9025 Ms. Jenny Helm Gear For Sports 9700 Commerce Parkway Lenexa, KS 66219 RE: The tariff classification of a men’s outerwear jacket from China Dear Ms. Helm: In your letter dated October 22, 2010, you requested a tariff classification ruling. You submitted a sample which we are returning as you requested. The item in question, style G2525, is a men’s outerwear jacket with a shell made from a 100% polyester flat knit fabric with a visible plastic film or coating on the inner surface. The jacket has a full front opening secured by a zipper closure that extends to the top of the collar, long sleeves with partially elasticized ends, zippered pockets at the waist, an elasticized drawstring with cord locks through the bottom hem, contrasting colored piping around the sleeve openings and along their length and a full knit lining. The applicable subheading for style G2525 will be 6113.00.9025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ coats and 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