The tariff classification of men’s jacket from China

N256396 September 8, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3511; 6201.92.2051 Mr. Sean Schipper Aeromax, Inc. 28W079 Industrial Ave Lake Barrington, IL 60010 RE: The tariff classification of men’s jacket from China Dear Mr. Schipper: In your letter dated August 14, 2014, you requested a tariff classification ruling. Your sample will be returned. Style FJN “Flight Jacket” is an adult jacket.  The fully-lined jacket features a full front opening with a zipper closure, long sleeves with ribbed knit cuffs, two front slash pockets secured with zipper closures at the waist, and a ribbed knit fabric waistband.  The garment is made to men’s size specifications and will be imported in sizes S to XXL. In your letter, you state that the garment will be constructed from either 65% polyester and 35% cotton woven fabric or 100% cotton woven fabric. The applicable subheading for the style FJN “Flight Jacket” constructed of 65% polyester and 35% cotton will be 6201.93.3511, 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: Other: Men’s. The rate of duty will be 27.7 percent ad valorem. The applicable subheading for the style FJN “Flight Jacket” constructed of 100% cotton will be 6201.92.2051, 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 cotton: Other: Other: Other: Other: Men’s. The rate of duty will be 9.4 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 Director National Commodity Specialist Division