The tariff classification of a woman’s jacket from Sri Lanka

N257589 October 21, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Ms. Christina Stemley Eddie Bauer LLC 10401 NE 8th Street Ste 500 Bellevue, WA 98004 RE: The tariff classification of a woman’s jacket from Sri Lanka Dear Ms. Stemley: In your letter dated September 22, 2014, you requested a tariff classification ruling. Your sample will be returned as requested. Item 011-0736 is a woman’s unlined jacket constructed from 96% nylon and 4% spandex woven fabric. The garment features a full front opening secured with four buttons closure, stand up collar, long sleeves with button closures at the cuffs, two unsecured pockets at the chest, two pockets secured with zipper closure at the waist, and hemmed bottom with a rear vent. In your letter, you have mentioned item 011-0736 is undergoing water resistant test from an independent laboratory. This jacket is eligible for classification as water resistant, if meeting the terms of Harmonized Tariff Schedule of the United States (HTSUS) Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for item 011-0736 will be 6202.93.4500, which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Water resistant. The duty rate will be 7.1 percent ad valorem. If not meeting the terms of HTSUS Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for item 011-0736 will be 6202.93.5011, HTSUS, which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Other: Women’s. The rate of duty will be 27.7 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