CLA-2-62:OT:RR:NC:N3:357

Ms. Linda R. Levine
Vantage Apparel
100 Vantage Drive
Avenel, N.J. 07001

RE: The tariff classification of a men’s jacket from China

Dear Ms. Levine:

In your letter dated March 7, 2011, you requested a tariff classification ruling.

The sample submitted, style number 7315, is a men’s hip-length jacket with a shell composed of a bonded fabric consisting of an outer woven 100% polyester fabric and an inner flat knit 100% polyester fabric with a thermal plastic polyurethane laminate in between. The garment is not lined.

The polyurethane laminate is not visible in cross-section, therefore HTS 6210 does not apply.

The jacket has a stand-up collar and a full front opening secured by a zipper closure that extends to the top of the collar. The jacket has a zippered pocket on the right chest, long hemmed sleeves with a hook and hoop closure at the wrist area, two front pockets with zipper closures below the waist and a drawcord tightening through the bottom hem.

The sample is being returned to you as you have requested.

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 the jacket will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s anoraks, windbreakers and similar articles (including ski-jackets,): of man-made fibers; other; other; water resistant. The rate of duty will be 7.1 percent ad valorem.

In your letter you also requested the classification of a women’s jacket, style 7316. A separate letter will be issued to you for style 7316, under ruling number N153595.

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