CLA-2-62:OT:RR:NC:N3:357
Ms. Anh Halliburton
Design Resources Inc.
7007 College Blvd,
Suite 700
Overland Park, KS 66211
RE: The tariff classification of a man’s jacket from China
Dear Ms. Halliburton:
In your letter dated January 17, 2014, you requested a tariff classification ruling. Your sample will be returned as requested.
Style J13-00038e is a man’s jacket with a shell composed of a 100% polyester woven fabric that has a coating on the inner surface. The coating is not visible as that term is defined in the tariff, therefore Harmonized Tariff Schedule of the United States (HTSUS) 6210 does not apply. The fully lined jacket features a full front opening with six snap buttons closure, a pointed collar, long sleeves with snaps closure on the cuffs, a pocket with flap secure by a snap closure at the right chest, slanted pockets at the waist, unsecured inside pockets at the front lower panels and a hemmed bottom.
With your letter you submitted a test report from an independent laboratory certifying that the garment passed the water resistance test. We have not confirmed those results in our own laboratory; however, the CBP officer handling the transaction may choose to do so at the time of importation. Based on the information you provided the applicable subheading for style J13-00038e will be 6201.93.3000, 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 man-made fibers: Other: Other: Other: Water resistant. The duty rate 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 at (646) 733-3064.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division