The tariff classification of a man’s padded sleeveless jacket from China

N255251 August 5, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.2020 Mr. Whitney R. Hunter Variloft LLC 8539 Gate Parkway W Suite 1735 Jacksonville, FL 32216 RE: The tariff classification of a man’s padded sleeveless jacket from China Dear Mr. Hunter: In your letter dated July 10, 2014, you requested a tariff classification ruling. Your sample will be returned as requested. Style name “Joint” is a man’s padded, sleeveless jacket. The shell is made from an outer layer of 100% polyester woven fabric and an inner fabric of 100% boiled wool, joined by needle punching that produces a box-like pattern of wool fibers on the outer surface, which remains predominantly of woven polyester. The fully lined garment features a full front opening secured by a zipper that extends to the top of the collar, zippered pockets at the waist and a hemmed bottom. The applicable subheading for the style name “Joint” will be 6201.93.2020, 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: Padded, sleeveless jackets: Other. The rate of duty will be 14.9 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