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

N233017 September 27, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Ms. Anh Halliburton Design Resources, Inc. 7007 College Blvd., Suite 700 Overland Park, KS 66211 RE: The tariff classification of a men’s pullover jacket from Indonesia Dear Ms. Halliburton: In your letter dated August 30, 2012, you requested a tariff classification ruling. The sample submitted, style number J12-00081b, is a men’s pullover jacket with a shell composed of a woven rip-stop 100% polyester fabric that has a polyurethane coating on the inner surface. The coating is not visible as that term is defined in the tariff, therefore Harmonized Tariff Schedule of the United States (HTSUS) 6210 does not apply. The jacket has a stand-up collar composed on the inner surface of a brushed knit fabric, a partial opening at the neck that is secured by a zipper closure, short hemmed sleeves, a hand warmer pocket with side openings on the lower portion of the front panel and a drawcord tightening through the bottom hem. The garment has two vent openings with mesh inserts on the upper portion of the rear panel that are completely covered by an overlay of fabric. 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