The tariff classification of a man’s jacket from Thailand

N259658 December 15, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.92.2051 Mr. Mark Blake L.L. Bean Inc. 15 Casco St Freeport, ME 04033 RE: The tariff classification of a man’s jacket from Thailand Dear Mr. Blake: In your letter dated November 21, 2014, you requested a tariff classification ruling. Your sample will be returned as requested Style 128485, Town and Field Waxed Wool Jacket, is a man’s jacket constructed of two different fabric components. The collar, sleeves, front panel extending from the shoulders to above the chest and the back yoke are constructed from 100% cotton fabric that has a wax coating. The balance of the garment is constructed from a 100% wool fabric that has a wax coating. The wax coating is not visible as that term is defined in the tariff, therefore Harmonized Tariff Schedule of the United States (HTSUS) heading 6210 does not apply. The fully lined jacket features a full front opening with a zipper closure that extends to the top of the collar and an overlapped flap with six snaps that covers the front zipper area, long hemmed sleeves, double entry pockets below the waist secured by a flap with a two snap closure, and a hemmed bottom. The jacket is constructed of components of two different fabrics, and neither fabric alone imparts the essential character to the garment. Therefore, the jacket will be classified in accordance with the General Rules of Interpretation (GRI) 3 (c) under the heading which occurs last in numerical order in the HTSUS. The applicable subheading for the style 128485 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