The tariff classification of a man’s jacket from Taiwan

N254113 June 23, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6113.00.9025 Ms. Jenny Helm GFSI 9700 Commerce Parkway Lenexa, KS 66219 RE: The tariff classification of a man’s jacket from Taiwan Dear Ms. Helm: In your letter dated May 29, 2014, you requested a tariff classification ruling. Your sample will be returned as requested. Style UM8110 is a man’s jacket constructed from 100% polyester knit fabric that has a visible polyurethane coating on the inner surface. The jacket features a partial front opening with a zipper closure that extends to the top of the collar, long sleeves with hook and loop adjustment tabs at the cuff, zippered pockets at the waist, and an elasticized drawstring with cord locks through the bottom hem. The applicable subheading for the style UM8110 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 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 Natalie Hanson via email at natalie.hanson@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division