The tariff classification of a men’s jacket from China, Taiwan, Cambodia or Vietnam

N213348 May 9, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Ms. Reba McCall Hartwell Industries, Inc. 97 Winfield Circle Hartwell, GA 30643 RE: The tariff classification of a men’s jacket from China, Taiwan, Cambodia or Vietnam Dear Ms. McCall: In your letter dated April 5, 2012, you requested a tariff classification ruling. The sample submitted, style number 2107A, is a men’s hip-length jacket with a shell composed of a woven ripstop 100% polyester fabric that has a polyurethane coating on the inner surface. The garment is lined in the body and hood with knit 65% polyester/35% cotton fleece fabric and in the sleeves with a woven nylon fabric that is quilted to a nonwoven polyester batting fill. The coating is not visible as that term is defined in the tariff, therefore HTSUS 6210 does not apply. The jacket has an integral hood with a drawcord tightening, a full front opening secured by a zipper closure, a zippered pocket on the right chest, long sleeves with partial elastic and a tab with a hook and loop fastener on the cuffs, two front pockets with zipper closures at the waist, a zippered pocket along the inner portion of the left placket and a drawcord tightening through the bottom hem. The sample is being returned to you as you have requested. This garment is eligible for classification as water resistant. If the jacket passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTSUS), Chapter 62, U.S. Note 2, then the applicable HTSUS subheading for the garment will be 6201.93.3000, which provides for other men's or boys’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.1 percent ad valorem. If the jacket does not pass the water resistance test, then the applicable HTSUS subheading for the garment will be 6201.93.3511, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 27.7 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