The tariff classification of a man’s jacket from Dominican Republic

N248445 May 8, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000 Ms. Sandra Tovar CST, Inc. 500 Lanier Ave., W. Suite 901 Fayetteville, GA 30214 RE: The tariff classification of a man’s jacket from Dominican Republic Dear Ms. Tovar: In your letter dated November 18, 2013, you requested a tariff classification ruling on behalf of Neff Motivation. Our response was delayed due to laboratory analysis, during which the sample you submitted was destroyed. Style name “Soft Shell” is a man’s jacket comprised of a bonded fabric consisting of an outer layer of 94% polyester and 6% spandex woven outer fabric bonded to a 100% polyester knit inner fabric. There is no plastic visible when the material is examined in cross-section. The jacket has a full front opening with a zipper closure that extends to the top of the collar, long sleeves with a hook-and-loop secured tab at the ends, vertical zippered pockets at the waist, a zippered pocket in the left chest, and an elasticized drawstring with cord locks through the bottom hem. According to our laboratory’s analysis the brushed warp knit fabric is not of pile construction. Consequently, this jacket is regarded as having its essential character imparted by the woven exterior fabric of the lamination. The laboratory also found that the jacket meets the water resistance requirements of Harmonized Tariff Schedule of the United States (HTSUS) Chapter 62 Additional U.S. Note 2. The applicable subheading for the style name “Soft Shell” will be 6201.93.3000, 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 man-made fibers: Other: Other: Other: Water resistant. The rate of duty will be 7.1 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 Natalie Hanson via email at natalie.hanson@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division