The tariff classification of a men’s shirt-style jacket from India

N185152 October 17, 2011 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.92.2021 Ms. Maya Kessler Eddie Bauer, Inc. 10401 NE 8th Street, Ste 500 Bellevue, Washington 98004 RE: The tariff classification of a men’s shirt-style jacket from India Dear Ms. Kessler: In your letter dated September 12, 2011, you requested a tariff classification ruling. The sample submitted, style number in 034-7125 in regular sizes and 034-7126 in tall sizes, is a men’s hip-length shirt-style quilted jacket with a shell composed of a woven 100% cotton corduroy fabric on the body and sleeves, and with woven fabric inserts of an 80% wool/20% nylon fabric on the shoulders and rear yoke, along the rear length of the sleeves, surrounding the lower portion of the collar and on the pocket flaps. The shell fabric is quilted to a nonwoven polyester batting insulation. The jacket is lined with a woven polyester fabric in the body and sleeves and with a woven 80% wool/20% nylon fabric in the rear yoke area. The weight of the cotton corduroy shell fabric is 6.5 ounces per square yard, the weight of the wool/nylon fabric is 7.3 ounces per square yard and the polyester lining fabric is 1.96 ounces per square yard. The nonwoven batting insulation weight in the front and rear panels is six ounces per square yard and the batting insulation weight in the sleeves is five ounces per square yard. The weight of the batting insulation is consistent with outerwear garments. Considering the total weight of this garment, its bulk and the degree of insulation, it is clear that it will be worn as an outerwear jacket for protection against the elements. The jacket has a fold-down pointed collar, a full front opening secured by seven, left-over-right, snap closures, long sleeves with cuffs secured by a one-snap closure, two chest pockets with flaps secured by a one-snap closure and a shirt-tail bottom hem. The garment has overlay elbow patches, a strip along the length of the right placket, a strip on the cuffs and a strip at the bottom of the side seams composed of cow leather. The essential character of the garment is imparted by the cotton portions. The sample is being returned to you as you have requested. The applicable subheading for the jacket will be 6201.92.2021, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ anoraks, windbreakers and similar articles: of cotton: other: other: corduroy. 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