The tariff classification of a men’s pullover jacket from Thailand

N212255 May 2, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5020 Mr. Daniel Clancey Homeschool Snowboarding 2127 N. Albina Ave., #401 Portland, OR 97227 RE: The tariff classification of a men’s pullover jacket from Thailand Dear Mr. Clancey: In your letter dated March 15, 2012, you requested a tariff classification ruling. The sample submitted, style number GMO12F04, “Night Witch ll,” is a men’s upper-thigh length pullover jacket with a shell composed of a bonded three-layer fabric consisting of one layer of a woven 100% polyester fabric on the outer surface that has a visible PU (polyurethane) lamination on the inner surface. In a separate step activated carbon material in a contrasting color is then deposited on the surface of the plastic. Another layer composed of a knit mesh 100% nylon tricot fabric is bonded to the inner surface of the shell with the polyurethane in between. The polyurethane lamination is visible through the mesh tricot fabric backing. The jacket has an integral hood with a drawcord tightening and a partial front opening at the neck that is secured by a zipper closure that extends to the chin area. An overlapping flap with one snap and two hook and loop fasteners covers the front zipper area. The jacket has a zippered pocket on the left chest, long sleeves with a tab secured by a hook and loop fastener on the cuffs, zipper openings with a mesh fabric insert under the armholes for ventilation, a hand warmer pocket with a mesh fabric pocket bag and side pocket openings with zipper closures, and an overlay of fabric with a hook and loop fastener that covers the side pockets. The jacket has a zipper opening on the right side seam covered by a flap with a snap closure, a clear plastic inner pocket with a hook and loop fastener and a drawcord tightening through the bottom hem. The sample is being returned to you as you have 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 (including ski-jackets), 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, Thomas J. Russo Director National Commodity Specialist Division