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

N212277 April 25, 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 outerwear jacket from Thailand Dear Mr. Clancey: In your letter dated March 15, 2012, you requested a tariff classification ruling. The sample you submitted is being returned as you requested. The item in question, style #GMO12F05, men’s Mine Sweeper Jacket, is a men’s thigh length jacket with a shell made from a woven 100% polyester fabric with 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. The jacket has a full front opening with a zipper closure that extends to the top of the collar and is covered by a storm flap, long sleeves with hook and loop adjustment tabs at the ends, an integral hood with elasticized drawstrings at the chin and the crown, zippered pockets in the waist area and in the left chest, zippered vents in the side seams, an elasticized drawstring through the bottom hem, a powder skirt, a knit lining in the body and a woven lining in the sleeves. The applicable subheading for style #GMO12F05 will be 6210.40.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ anoraks (including ski-jackets), windbreakers and similar articles, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers. 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