The tariff classification of a men’s padded sleeveless jacket from Bangladesh

N233008 September 24, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5050 Mr. John A. Schoenig Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue, 25th Floor New York, N.Y. 10022-4877 RE: The tariff classification of a men’s padded sleeveless jacket from Bangladesh Dear Mr. Schoenig: In your letter dated August 29, 2012, on behalf of Warnaco, Inc., you requested a tariff classification ruling. The sample submitted, style number 83014RH, is a men’s hip-length padded sleeveless jacket with a shell composed of a woven 100 % polyester fabric that has a visible plastic coating on the inner surface. The garment is lined with a heavy brushed knit 100% polyester fabric that is quilted to a nonwoven polyester batting insulation. The padded sleeveless jacket has a stand-up collar and a full front opening secured by a zipper closure that extends to the top of the collar. The garment has oversized armholes, two front pockets with zipper closures at the waist and a ribbed-knit fabric waistband. The sample is being returned to you as you have requested. The applicable subheading for the padded sleeveless jacket will be 6210.40.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men’s or boys’ garments: Of man-made fibers: Other: Other. 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 W. Raftery at (646) 733-3047. Sincerely, Thomas J. Russo Director National Commodity Specialist Division