The tariff classification of a men’s jacket from Indonesia

N220695 June 21, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Ms. Min Xie PVH Corporation 200 Madison Avenue New York, N.Y. 10016 RE: The tariff classification of a men’s jacket from Indonesia Dear Ms. Xie: In your letter dated June 6, 2012, you requested a tariff classification ruling. The sample submitted, style number 7825973, “Alpine Jacket,” is a men’s hip-length jacket that has a shell with the two front panels and the rear panel composed of a woven 100% nylon fabric that has a polyurethane coating and is quilted to a nonwoven polyester batting insulation. The jacket’s sleeves are composed of a knit 70% acrylic/30% wool fabric and are lined with a woven 100% nylon fabric that has a polyurethane coating. The garment’s front and rear panels are lined with a knit fleece 100% polyester fabric. The coatings are not visible as that term is defined in the tariff, therefore HTSUS 6210 does not apply. The jacket has a full front opening secured by a zipper closure, a stand-up collar, sleeve cuffs and a waistband composed of a ribbed-knit 65% acrylic/28% wool/7% nylon fabric, and two front pockets at the waist. 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 (HTS), 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