The tariff classification of a man’s jacket from China

N250321 March 11, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6113.00.9025 Ms. Kim Shultz Dick’s Sporting Goods 345 Court Street Coraopolis, PA 15108 RE: The tariff classification of a man’s jacket from China Dear Ms. Shultz: In your letter dated February 7, 2014, you requested a tariff classification ruling. Your sample will be returned as requested. Style MAA36001 is a men’s hip-length jacket composed of a bonded fabric, with the outer layer composed of a flat knit 100% polyester fabric and the inner layer of a flat knit 100% polyester fabric. The bonded fabric has a polyurethane membrane in between that is visible in cross section. The jacket features a stand-up collar, a full front opening secured by a zipper closure that extends to the top of the collar, a single zippered pocket on the lower back panel, long sleeves with elasticized capping at the cuffs and elasticized capping at the bottom edge. The rear portion of the jacket has a free-hanging yoke. The applicable subheading for the style MAA36001 will be 6113.00.9025, Harmonized Tariff Schedule of the United States (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. 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division