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

N233722 October 22, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000 Ms. Esther Chen Kohl’s Department Stores 1400 Broadway, 21st Floor New York, N.Y. 10018 RE: The tariff classification of a men’s pullover jacket from Cambodia Dear Ms. Chen: In your letter dated September 5, 2012, you requested a tariff classification ruling. The sample submitted, style number GMF136603, is a men’s hip-length pullover jacket with a shell composed of a woven 100% polyester fabric. In a phone conversation you indicated that the shell fabric has a polyurethane coating for water resistance. The jacket is lined with a mesh polyester fabric. The coating is not visible as that term is defined in the tariff, therefore HTSUS 6210 does not apply. The jacket has a stand-up collar, a partial front opening at the neck that is secured by a zipper closure, long sleeves with elasticized cuffs, two front pockets at the waist, a zipper opening on the left side seam and a waistband that is flat in the front and elasticized in the rear. The jacket has a vertical reflective strip on the right chest area and the word “Sport” and a printed logo on the left chest and the lower portion of the rear panel. The sample is being returned to you as you have requested. With your letter you submitted a test report from an independent laboratory certifying that the garment passed the water resistance test. We have not confirmed those results in our own laboratory; however, the CBP officer handling the transaction may choose to do so at the time of importation. Based on the information you provided the applicable subheading for the jacket will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. 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