The tariff classification of a men’s jacket from India

N244895 August 22, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Ms. Christina Stemley Eddie Bauer LLC 10401 NE 8th Street Ste 500 Bellevue, WA 98004 RE: The tariff classification of a men’s jacket from India Dear Ms. Stemley: In your letter dated August 5, 2013, you requested a tariff classification ruling. Your sample will be returned as requested. Item 034-8073 is a men’s jacket composed of 94% nylon and 6% spandex woven fabric. The garment is fully lined with a nonwoven polyester batting and has a full front opening that is secured by a zipper closure and an overlapping flap secured by three button closures that covers the front zipper area.  The jacket features a stand-up collar, long sleeves, a zipper pocket and an inside welt pocket on the right chest, a pocket with a flap and an inside zipper pocket on the left chest, pockets with flaps at the waist, and a hemmed bottom with a rear vent.  The jacket will be imported as items 034-8073 and 034-8074. Item 034-8073 is eligible for classification as water resistant. If the jacket passes the water resistance test specified in Harmonized Tariff Schedule of the United States (HTSUS), Chapter 62, Additional U.S. Note 2, then the applicable HTSUS subheading for the garment will be 6201.93.3000, which provides for other men's or boys’ 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 6201.93.3511, which provides for other men'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 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, Myles B. Harmon Acting Director National Commodity Specialist Division