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

N238791 March 14, 2013 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6113.00.9025 Mr. Burt Bradley Augusta Sportswear P.O. Box 14939 Augusta, GA 30919 RE: The tariff classification of a men’s outerwear jacket from China Dear Mr. Bradley: In your letter dated December 14, 2012, and follow-up letter received on February 22, 2013, you requested a tariff classification ruling. The sample you submitted is being returned as you requested. The item in question, style G-109, is a men’s jacket made from a 100% polyester knit fabric with a plastic membrane laminated to the inner surface. The jacket has a full front opening with a zipper closure that extends to the top of the collar, long sleeves with elastic and a tab with a hook and loop closure at the ends, a zippered pocket in the left chest area, zippered pockets at the waist, unsecured inside pockets, a hemmed bottom and taped seams. You provided a description of the coating process indicating that a plastic membrane is formed, then a pattern is printed on it, followed by bonding to the shell fabric. The applicable subheading for style G-109 will be 6113.00.9025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ coats and jackets, other than of cotton, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907. 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