The tariff classification of three men’s jackets from Indonesia and China

N151129 March 29, 2011 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.92.2051; 6201.93.2511 Ms. Donna Arloro Phillips-Van Heusen Corporation 200 Madison Avenue New York, N.Y. 10016 RE: The tariff classification of three men’s jackets from Indonesia and China Dear Ms. Arloro: In your letter dated February 16, 2011, you requested a tariff classification ruling. Three samples were submitted, as follows: Style number 7803489 is a men’s outerwear jacket with a shell composed of a woven 100% cotton fabric. The garment is lined with a woven polyester fabric that is quilted to a nonwoven polyester batting insulation. It extends to the lower hip and has a fold-down pointed collar and a full front opening secured by a zipper closure. A left-over-right, overlapping flap of shell fabric with four button closures covers the front zipper area. The jacket has a one-piece knit fabric hood and chest warmer insert which has an additional full front opening secured by a zipper closure. The garment has long hemmed sleeves with self-fabric overlay elbow patches, a vent opening at the wrist area that is secured by four buttons, self-fabric epaulets, two chest pockets with flap closures, two front pockets with flap closures at the waist, two inner pockets, one with a zipper closure, two rear expandable pleats at the armholes for easier movement and two rear vents at the bottom hem. You indicated in your letter that when imported this garment will not have the two rear vents and that the zip-out insert will be permanently attached to the garment. Style number 7804171 is a men’s outerwear jacket with a shell composed of a woven 100% cotton fabric. The garment is lined in the upper body with a knit 70% acrylic/30% polyester fake fur fabric and in the lower body and sleeves with a woven man-made fiber fabric quilted to a nonwoven polyester batting insulation. The garment extends to the lower hip and has a fold-down collar and a full front opening secured by a zipper closure. A left-over-right, overlapping flap of shell fabric with four button closures covers the front zipper area. The garment has long hemmed sleeves with self-fabric overlay elbow patches, a vent opening at the wrist area that is secured by four buttons, self-fabric epaulets, two chest pockets with flap closures, two front pockets with flap closures at the waist, two inner pockets, one with a zipper closure, two rear expandable pleats at the armholes for easier movement and two rear vents at the bottom hem. Style number 7804694 is a men’s outerwear jacket with a shell composed of a woven plaid 60% polyester/40% wool fabric. The garment is lined with a woven polyester fabric that is quilted to a nonwoven polyester batting insulation. The jacket has a fold-down pointed collar, a full front opening secured by six left-over-right, snap closures, long vented sleeves with a one-snap closure on the cuffs, two chest pockets secured by flaps with a snap closure, two vertical front pockets at the waist area and a shirt-tail bottom hem. In a phone conversation you stated that the garments are not coated or treated for water resistance. The samples are being returned to you as you have requested. The applicable subheading for styles 7803489 and 7804171 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. The applicable subheading for style 7804694 will be 6201.93.2511, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s anoraks, windbreakers and similar articles: of man-made fibers: other: containing 36 percent or more by weight of wool or fine animal hair. The rate of duty will be 49.5¢/kg + 19.6 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