The tariff classification of a men’s jacket from Korea

N151978 March 10, 2011 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6201.92.2051 Ms. Belinda Lopez Phillips-Van Heusen Corp. 200 Madison Ave. New York, NY 10016 RE: The tariff classification of a men’s jacket from Korea Dear Ms. Lopez: In your letter dated February 25, 2011, you requested a tariff classification ruling. The sample you submitted is being returned as you requested. The item in question, style ZN5377 - Division Calvin Klein, has a shell made from a 100% cotton twill weave fabric and has the styling of a blazer, with a full front opening secured by two buttons, a notched lapel, inset pockets with flaps at the waist, tailoring on the front panels and a satin lining. The jacket also has a left chest pocket with a zipper closure and a zip-out insert in the front that has a zipper closure and a standup collar with a two-snap tab at the throat. Although style ZN5377 has many characteristics of a blazer, it is evident from the design that it is intended for wear as an outerwear jacket. The applicable subheading for style ZN5377 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