The tariff classification of a women’s jacket from China

N234161 November 9, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Mr. Mark Blake L.L. Bean, Inc. 15 Casco St. Freeport, ME 04033 RE: The tariff classification of a women’s jacket from China Dear Mr. Blake: In your letter dated October 4, 2012, you requested a tariff classification ruling. The sample submitted, style number IG 116694, is a women’s thigh-length jacket with a shell composed of a woven soft shell stretch 90% polyester/10% spandex fabric which has a fluorocarbon-based durable water repellant finish. The garment is not lined. The coating is not visible as that term is defined in the Harmonized Tariff Schedule of the United States (HTSUS), therefore HTS 6210 does not apply. The jacket has an integral hood, a full front opening secured by a double way zipper closure that extends to the chin area, long hemmed sleeves, two front pockets with zipper closures below the waist and a straight cut hemmed bottom. 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 6202.93.4500, which provides for other women's or girls’ 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 6202.93.5011, which provides for other women'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