The tariff classification of a men’s jacket from Bangladesh

N211679 April 20, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.92.2051 Ms. Maryellen Dennison The Folsom Corporation 43 McKee Drive Mahwah, N.J. 07430 RE: The tariff classification of a men’s jacket from Bangladesh Dear Ms. Dennison: In your letter dated March 27, 2012, you requested a tariff classification ruling. The sample submitted, style number RH51204, is a men’s hip-length jacket with a shell composed of a “Cordura Duck” 75% cotton/25% nylon woven fabric. The jacket is lined in the body with a knit polyester fleece fabric and in the sleeves with a nylon taffeta fabric, both of which are quilted to a nonwoven polyester fiber insulation. In a phone conversation you indicated that the jacket is not coated for water resistance. The jacket has an integral hood with a drawcord tightening and a full front opening secured by a zipper closure. The jacket has a zippered vertical pocket on the left chest, two front pockets at the waist and three inner pockets, two with zipper closures and one that has a hook and loop fastener. The jacket has long hemmed sleeves, ribbed-knit fabric inner storm cuffs, expandable rear armholes for easier movement and a banded bottom hem that is cut straight across and is shorter in the front and is cut round and is longer in the rear. The sample is being returned to you as you have requested. The applicable subheading for the jacket 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: other: other: other. 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, Thomas J. Russo Director National Commodity Specialist Division