The tariff classification of a man’s jacket from China

N255705 August 15, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5020 Mr. Whitney R. Hunter Variloft LLC 8539 Gate Parkway W Suite 1735 Jacksonville, FL 32216 RE: The tariff classification of a man’s 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 “Gabion” is a man’s jacket constructed from 63% polyester, 35% wool and 2% elastic woven fabric with a visible polyurethane coating on the inner surface.  The fully-lined jacket features a full front opening that is secured by a zipper closure that extends to the top of the collar and is covered by a flap with five snap closures.  The jacket features long sleeves with adjustable snap button tabs at the cuffs, two pockets with zipper closures at the waist, inside pockets with a zipper closure, and a hemmed bottom. The applicable subheading for the style name “Gabion” will be 6210.40.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men’s or boys’ garments: Of man-made fibers: Other: Anoraks (including ski-jackets), windbreakers and similar articles. 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