CLA-2-62:OT:RR:NC:WA:357
Ms. Anh Halliburton
Design Resources, Inc.
7007 College Blvd, Suite 700
Overland Park, KS 66211
RE: The tariff classification of a men’s jacket from China
Dear Ms. Halliburton:
In your letter dated October 15, 2010, you requested a tariff classification ruling.
The sample submitted, style number 11F3916, is a men’s hip-length jacket constructed of a bonded fabric composed of a 100% polyester woven fabric on the exterior surface and a 100% polyester tricot knit mesh fabric on the inner surface with a Teflon plastic in between.
The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply
The jacket has a stand-up collar, a full front opening secured by a zipper closure that extends to the top of the collar, long sleeves with elasticized cuffs, two front pockets with zipper closures at the waist and an elasticized waistband. The “Ping” logo is featured on the rear yoke area.
The sample is being returned to you as you have requested.
This garment is eligible for classification as water resistant. If the jacket passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment will be 6201.93.3000, which provides for other men's or boys’ anoraks, windbreakers and similar articles of man-made fibers, 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 HTS subheading for the garment will be 6201.93.3511, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers. The duty rate 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 W. Raftery at (646) 733-3047.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division