The tariff classification of a man’s jacket from China

N245055 August 26, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.92.2051 Mr. Jimmy Tsang Takson Garment MFG. Co., Ltd. Rm 512-513, 5F, South Wing, Harbour Centre, Tower 1 1 Hok Cheung Street Hunghom, Kowloon Hong Kong RE: The tariff classification of a man’s jacket from China Dear Mr. Tsang: In your letter dated August 8, 2013, you requested a tariff classification ruling. Your sample will be returned. Style M1135 is a men’s jacket composed of 100% cotton woven fabric. The garment is fully lined with a nonwoven polyester batting insulation and has a full front opening that is secured by a zipper closure and an overlapping flap that covers the front zipper area and is secured by five snap button closures.  The jacket features a hood, a shirt collar, long sleeves with snaps at the cuffs, double entry pockets at the chest, two vertical pockets at the waist, and a hemmed bottom.  In your letter, you indicated that the garment does not pass the water resistance test. The applicable subheading for the style M1135 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 Fung King Kong at (646) 733-3047. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division