The tariff classification of men’s jacket from Cambodia or China

N243942 July 31, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6113.00.9025 Ms. Gita Yao Milgram & Company Ltd. 400-645 Wellington Montreal, QC H3C 0L1, Canada RE: The tariff classification of men’s jacket from Cambodia or China Dear Ms. Yao: In your letter dated July 2, 2013, you requested a tariff classification ruling on behalf of your client, Trimark Sportswear Group Ltd. Your sample will be returned. Style 19530 is a men’s jacket constructed from a laminated fabric comprised of 100% polyester knit outer fabric bonded to a flat knit inner fabric.  The plastic film in the center lamination is visible in cross-section.  The jacket has a full front opening with a zipper closure that extends to the top of the collar, long sleeves, a zipper pocket on the right chest, two vertical pockets with zipper closures at the waist, and a hemmed bottom. This garment will also be imported as style 99530 in the same fabric, design and construction, but in women’s sizes.  A sample of style 99530 was not submitted for review. The applicable subheading for style 19530 will be 6113.00.9025, HTSUS, which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Coats and jackets: Other: Men’s or boys’. The rate of duty will be 7.1 percent ad valorem. With your ruling request, you submitted an additional sample of a men’s jacket identified as style 19899. This garment will be the subject of a separate ruling after analysis by the Customs and Border Protection laboratory. 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 Fung King Kong at (646) 733-3047. Sincerely, Thomas J. Russo Director National Commodity Specialist Division