The tariff classification of a men’s jacket from China

N187318 October 27, 2011 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6113.00.9025 Mr. Whitney R. Hunter Variloft, LLC 8539 Gate Parkway W Unit 1735 Jacksonville, FL 32216 RE: The tariff classification of a men’s jacket from China Dear Mr. Hunter: In your letter dated September 26, 2011, you requested a tariff classification ruling. The sample submitted, style name “TRUSS,” is a men’s hip-length jacket with a shell composed of a knit 100% polyester fabric that has a durable water repellent treatment on the outer surface and a visible waterproof, breathable polyurethane lamination on the inner surface, and a lining composed of a finely knit 100% polyester fabric, quilted together with a nonwoven polyester batting in between. The jacket has an integral hood, a full front opening secured by a zipper closure that extends to the chin area, a leather tab with two snaps that crosses the upper portion of the zipper area, two chest pockets with flaps secured by a one-snap closure, long hemmed sleeves, two front pockets with zipper closures at the waist and a shirt-tail bottom hem. The sample is being returned to you as you have requested. The applicable subheading for the jacket will be 6113.00.9025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Coats and jackets: Other: Men’s or boys’. The rate of duty will be 7.1 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