The tariff classification of a girls outerwear jacket from the Philippines.

N183879 September 23, 2011 CLA-2-62:OT:RR:NC:N3 358 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5021 Ms Min Xie Phillips-Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a girls outerwear jacket from the Philippines. Dear Ms. Xie: In your letter dated September 7, 2011, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style #2424017 is a girl’s quilted jacket. The article has a polyester woven shell, a polyester filling and a brushed polyester fleece interior. The jacket features a hood, a full frontal opening with a right over left heavy duty five snap closure, a partially elasticized waist, long sleeves with elasticized cuffs, two front patch pockets with double snap closures and binding around the hood, the front opening and the jacket hem. You state in a telephone conversation that the outer shell surface has a polyurethane coating that renders the garment water resistant. The jacket is eligible for classification as water resistant if in compliance with the testing requirements of HTSUS Chapter 62 Additional U.S. Legal Note 2. If meeting the terms of HTSUS Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for Style #2424017 will be 6202.93.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets) windbreakers and similar articles, other than those of heading 6204: anoraks (including ski-jackets), windbreakers and similar articles: of man-made fibers; other: other: other: water resistant. The rate of duty will be 7.1 percent ad valorem. If not meeting the terms of HTSUS Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for Style #2424017 will be 6202.93.5021, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets) windbreakers and similar articles, other than those of heading 6204: anoraks (including ski-jackets), windbreakers and similar articles: of man-made fibers; other: other: other: other, girls’. The rate of duty will be 27.7 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 Bruce Kirschner at (646) 733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division