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

N212259 July 27, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000 Mr. Daniel Clancey Homeschool Snowboarding 2127 N. Albina Ave. #401 Portland, OR 97227 RE: The tariff classification of a men’s outerwear jacket from Thailand Dear Mr. Clancey: In your letter dated March 15, 2012, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis of your sample, which we are returning as you requested. The item in question, men’s Zodiac Insulator Jacket, style #GML12F10, has a shell made from a woven 100% polyester fabric with a DWR (durable water repellant) finish quilted to a nonwoven synthetic insulation. The garment has a full front opening with a two-way zipper closure that extends to the top of the collar, long sleeves with elasticized tightening at the ends, an elasticized drawstring with cord locks through the bottom hem, slant, zippered pockets at the waist and a taffeta lining. Classification in the subheading for water resistant garments in Chapter 62, Harmonized Tariff Schedule of the United States (HTSUS) requires a two-part test. In addition to resistance to water penetration a garment must have an application of rubber or plastics. You submitted a test report with your letter indicating that the fabric used in the jacket allowed no water penetration when subjected to AATCC Test Method 35-2006. However, the presence of a plastics material was not confirmed. The Customs and Border Protection Laboratory has confirmed that there is an application of a plastics material to the shell fabric of this jacket. The applicable subheading for the Zodiac Insulator Jacket, style #GML12F10 will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers: water resistant. 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 William Raftery at (646) 733-3047. Sincerely, Thomas J. Russo Director National Commodity Specialist Division