The tariff classification of a men’s jacket from Thailand

N212258 April 27, 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 jacket from Thailand Dear Mr. Clancey: In your letter dated March 15, 2012, you requested a tariff classification ruling. The sample submitted, style number GM012F07, “Destroyer Jacket,” is a men’s upper thigh-length jacket with a shell composed of a woven 100% polyester that has a visible polyurethane coating on the inner surface. The jacket is lined in the upper body with a knit mesh 100% polyester fabric and in the lower body and sleeves with a woven 100% nylon fabric. The jacket has an integral hood with a drawcord tightening and a full front opening that is secured by a zipper closure which extends to the chin area. An overlapping flap with two snap closures and two hook and loop fasteners covers the front zipper area. The jacket has long hemmed sleeves with a tab secured by a hook and loop fastener at the wrist area, a zippered pocket on the left chest, zipper openings with mesh fabric inserts under the armholes for ventilation and two front pockets with zipper closures below the waist that are covered by an overlay of fabric secured by a hook and loop fastener. The jacket has an inner powder skirt at the waist that has elastic gripper and a tab secured at the front by snap closures, an inner mesh pocket, an inner clear plastic pocket with a hook and loop closure and a drawcord tightening through the bottom hem. The “Homeschool” trade name and logo are featured on the right chest and on the lower portion of the sleeves. 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