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

N258659 November 25, 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 October 1, 2014, you requested a tariff classification ruling. Your sample will be returned as requested. Item 056-0672 is a woman’s unlined jacket constructed from 89% polyester and 11% spandex woven fabric. The garment features a full front opening secured with a zipper closure covered by a flap with snaps, long hemmed sleeves, two pockets secured with zipper closures at the waist, and a hemmed bottom. In your letter, you mention item 056-0672 is undergoing water resistant testing by an independent laboratory. This jacket is eligible for classification as water resistant. We have not tested the garment for water resistance in our own laboratory; however, the CBP officer handling the transaction may choose to do so at the time of importation. If the jacket passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTSUS) Chapter 62, U.S. Note 2, then the applicable subheading for item 056-0672 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 the jacket does not pass the water resistance test, then the applicable subheading for item 056-0672 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