The tariff classification of a men’s jacket from China

N187336 October 27, 2011 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5020 Ms. 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 Ms. Hunter: In your letter dated September 23, 2011, you requested a tariff classification ruling. The sample submitted, style name “BALUSTER,” is a men’s upper thigh-length jacket with a shell composed of a woven 54% polyester/44% wool/2% elastic fabric that has a durable water repellent treatment on the outer surface and a visible waterproof, breathable polyurethane laminate on the inner surface. The jacket is lined with a woven man-made fiber fabric. The jacket has a fold-down pointed collar secured by a leather tab with a button closure at the neck area and a full front opening that is secured by two closures. The inner closure is secured by two metal hook and loop fasteners in the center portion of the opening. The outer closure is secured by an off-center right side zipper and a leather tab with a button closure above the zipper area. The jacket has a detachable hood that is held to the jacket by five snaps on a leather strip on the rear portion of the collar, a zippered pocket on the left chest, two inner pockets, one of which is along the inner placket and has a zipper closure, two front pockets with zipper closures below the waist, long hemmed sleeves with a zipper opening at the wrist area, a zippered pocket on the upper portion of the left sleeve and a straight cut hemmed bottom. The sample is being returned to you as you requested. The applicable subheading for the jacket will be 6210.40.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men’s or boys’ garments: Of man-made fibers: Other: Anoraks, windbreakers and similar articles. 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