The tariff classification of men’s down outerwear jacket from China

N276008 June 30, 2016 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6113.00.9025 Ms. Jeannine Greener Eddie Bauer 10401 NE 8th Street Suite 500 Bellevue, WA 98004 RE: The tariff classification of men’s down outerwear jacket from China Dear Ms. Greener: In your letter dated May 18, 2016, you requested a tariff classification ruling. The sample will be returned to you, as requested. The sample submitted, Style 33832340, is a men’s down outerwear jacket. The jacket is composed of 100% polyester knit fabric that has a visible polyurethane coating on the inner surface. The jacket features two zippered pockets at the waist, full front opening with zipper closure and stretch binding at the cuffs. Although you requested classification of Style 33832340 under subheading 6113.00.9030, Harmonized Tariff Schedule of the United States (HTSUS) which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Coats and jackets: Other: Women’s or girls’ the gender of the garment is more appropriate under subheading 6113.00.9025, HTSUS. Consequently, the applicable subheading for the Style 33832340 will be 6113.00.9025, HTSUS, which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Coats and jackets: Other: Men’s or boys’. 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 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 Rosemarie Hayward via email at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division