The tariff classification of a men’s jacket from India

N140258 January 25, 2011 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6201.92.2051 Ms. Donna Arloro Phillips-Van Heusen Corporation 200 Madison Avenue New York, N.Y. 10016 RE: The tariff classification of a men’s jacket from India Dear Ms. Arloro: In your letter dated December 29, 2010, you requested a tariff classification ruling. The sample submitted, CK style number 5319, is a men’s lower hip-length jacket with a shell composed of a woven 100% cotton fabric. The jacket is not lined. The jacket has a stand-up collar, an integral hood that can be rolled up and secured within the collar by a zipper closure and a full front opening secured by a zipper closure. An overlapping flap with two snap closures on the front portion of the collar and five button closures along the front placket cover the front zipper area. The garment has long vented sleeves with self-fabric elbow patches, a one-button closure on the cuffs, two chest pockets, one with a zipper closure and one with a flap secured by a one-button closure, an inner drawcord tightening at the waist, two double entry front pockets below the waist that are secured by a flap with a one-button closure and a straight cut hemmed bottom. The garment has expandable armholes on the rear panel for easier movement, and the “Calvin Klein” trade name is featured on the garment’s buttons, snaps and zipper pulls. The sample is being returned to you as you have requested. 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, windbreakers and similar articles: of cotton: other: other: other. 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 W. Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division