The tariff classification of a men’s pullover jacket from China

N227957 August 17, 2012 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6113.00.9025 Ms. Ahn Halliburton Design Resources, Inc. 7007 College Blvd. Overland Park, KS 66211 RE: The tariff classification of a men’s pullover jacket from China Dear Ms. Halliburton: In your letter dated July 17, 2012, you requested a tariff classification ruling. The sample you submitted is being returned to you. The item in question, style J10-053, is made from a 100% polyester flat knit fabric with a visible TPU (thermoplastic polyurethane) membrane bonded to the back side. The garment has long sleeves with elastic and a hook and loop tab at the ends, an elasticized drawstring with cord locks through the bottom hem, a partial front zipper closure that extends to the top of the collar, slant, zippered pockets at the waist, a mesh lining in the body and a taffeta lining in the sleeves. The applicable subheading for style J10-053 will be 6113.00.9025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s and boys’ coats and jackets made up of knitted or crocheted fabrics of heading 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