CLA-2-62:OT:RR:NC:WA:357
Ms. Oralia Ruiz
Sole Technology
20162 Windrow Drive
Lake Forest, CA 92630
RE: The tariff classification of two men’s shirt-styled jackets from China
Dear Ms. Ruiz:
In your letter dated May 27, 2010, you requested a tariff classification ruling.
Two samples were submitted: Style numbers 6130001605 and 51300001482 are two men’s hip-length jackets with a shell composed of a woven 100% cotton fabric. Style 6130001605 is lined in the body with a knit 100% polyester Sherpa fabric and in the sleeves with a woven man-made fiber fabric that is quilted to a nonwoven polyester batting fill. Style 51300001482 is lined in the body and sleeves with a knit 100% polyester Sherpa fabric.
Style 6130001605 has a fold-down pointed collar, a full front opening secured by a left-over-right, seven-button closure, two chest pockets with flaps secured by two button closures, long vented sleeves with a button closure on the cuffs and on the vent opening, self-fabric overlay elbow patches, two side seam pockets at the waist and a shirt-tail bottom hem.
Style 51300001482 has a fold-down pointed collar, a full front opening secured by a left-over-right, five-button closure, two chest pockets with flaps secured by a one-button closure, long sleeves with a one-button closure on the cuffs and a shirt-tail bottom hem.
Your samples are being returned to you as you have requested.
The applicable subheading for both jackets will be 6201.92.2051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s anoraks, windbreakers and similar articles: of cotton: other: other: other. The rate of duty will be 9.4 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