CLA-2-62:OT:RR:NC:N3:357
Mr. Karl F. Krueger
Radix Group International dba
DHL Global Forwarding
2660 20th St.
Port Huron, MI 48060
RE: The tariff classification of a men’s outerwear jacket from China
Dear Mr. Krueger:
In your letter received March 11, 2011, on behalf of Orvis Company, you requested a tariff classification ruling. The sample you submitted was destroyed in laboratory analysis.
The item in question, style 1C7C, was previously the subject of a ruling, file N076155, dated October 13, 2009. You indicated that the fabric and treatment of the shell fabric have since been modified. The garment is described as a men’s field jacket. It has a woven 100% cotton fabric shell and a woven nylon lining. It is upper-thigh length and has a full front opening with a two-way zipper closure covered by a five-button flap, long sleeves with buttoned cuffs, a suede-like collar, bellows double-entry pockets with zippers and flaps at the waist, slant pockets in the lower chest, a side seam zipper for interior access and several inside pockets. The lower portion of the lining has three horizontal buttons plus side zippers, which allow this portion to be used for storage or, when lowered, perhaps to stay dry when sitting outdoors. The shell is treated with a 70% paraffin/30% acrylic material that is applied by the knife (flat blade) method.
According to analysis by the Customs and Border Protection laboratory, this jacket meets the requirements for water resistance in Additional U.S. Legal Note 2 to chapter 62 of the Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for the field jacket will be 6201.92.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ anoraks (including ski-jackets), windbreakers and similar articles, of cotton: water resistant. The rate of duty will be 6.2 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 William Raftery at (646) 733-3047.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division