The tariff classification of a man’s jacket from China

N242945 June 20, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.92.2051 Ms. Marilyn G. Santos Supreme International, LLC. 3000 NW 107 Avenue Miami, FL 33172 RE: The tariff classification of a man’s jacket from China Dear Ms. Santos: In your letter dated June 6, 2013, you requested a tariff classification ruling. Your sample will be returned as requested. Style OPRF3051 is a man’s hip-length jacket.  The back panel, collar, front panel extending from the shoulders to the upper chest, upper portion of the sleeves, cuffs and pockets are constructed of 100% cotton woven fabric.  The front panel, extending from the upper chest to the bottom of the garment and the balance of the sleeves are constructed of a 53% wool and 47% polyester woven fabric.  The lined jacket has a full front opening that is secured by a zipper closure which extends to the top of the collar and a hood with draw cord tightening. The hood can be rolled up and stored within the collar by a zipper closure.  The jacket features long sleeves with a snap closure on the cuffs, two bellows chest pockets with flaps secured by snap closures, two bellows waist pockets with flaps secured by snap closures, an unsecured inside pocket at the left chest, an inner draw cord tightening at the waist, and a hemmed bottom. The cotton component imparts the essential character to the garment. The applicable subheading for style OPRF3051 will be 6201.92.2051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of cotton: Other: Other: Other: Other: Men’s. 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 the 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