The tariff classification of men’s woven jackets from India and China

N239335 April 2, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.92.2051 Ms. Christina Stemley Eddie Bauer LLC 10401 NE 8th St. Bellevue, WA 98004 RE: The tariff classification of men’s woven jackets from India and China Dear Ms. Stemley: In your letter dated February 28, 2013, you requested a tariff classification ruling. The samples you submitted are being returned as you requested. The first item, style DRN# 14301603, has a shell made from a 100% cotton twill weave 8.6 ounce fabric and a lining made from a heavily brushed 200 gram fleece fabric. The jacket has a full front opening with a seven button, left-over-right closure, long sleeves with buttoned cuffs and vents, a pointed collar, a rounded hemmed bottom, slant pockets at the waist and patch pockets with inverted pleats and button-through flaps on the chest. The second item, style DRN# 14301527, will be identical in features to DRN# 14301603, but will have a shell made from a 100% cotton flannel 6.9 ounce fabric and a lining of heavily brushed fleece of 180 gram fabric. The third item, style DRN# D4367262, is made from a shell composed of 100% cotton flannel 4.4 ounce fabric and a lining composed of a heavily brushed 170 gram fleece fabric. This item has a full front opening with a seven button, left-over-right closure, long sleeves with buttoned cuffs and vents, a pointed collar, on-seam pockets at the waist and patch pockets in the chest. You indicated that these items will be marketed and sold as jackets to be worn over other garments. The linings on these garments are not a type that is commonly associated with shirts. Noting that fact and the bulkiness of these items, it is evident that they are worn as an outer layer for protection against the elements. As these garments are identifiable as being worn over all other garments as a protection against the elements, they are considered outerwear jackets for tariff purposes. The applicable subheading for styles DRN# 14301603, DRN# 14301527 and DRN# D4367262 will be 6201.92.2051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s anoraks (including ski-jackets), windbreakers and similar articles, of cotton. The rate of duty will be 9.4 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