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

Mr. Daniel Clancey
Homeschool Snowboarding
2127 N. Albina Ave. #401
Portland, OR 97227

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

Dear Mr. Clancey:

In your letter dated March 15, 2012, you requested a tariff classification ruling. The sample you submitted is being returned as you requested.

The item in question, style #GMO12F02, men’s Anvil Jacket, is a men’s thigh length jacket with a shell made from a three-layer laminate, with the outer portion comprised of a woven 100% polyester fabric, the inner layer of nylon tricot mesh and a center layer of a visible PU (polyurethane) film. In a separate step activated carbon material in a contrasting color is deposited on the surface of the plastic. The plastic is visible through the mesh.

The jacket has a full front opening with a zipper closure that extends to the top of the collar, long sleeves with hook and loop adjustment tabs at the ends, an integral hood with elasticized drawstrings in the front and at the crown, zippered pockets in the waist area and in the left chest, inside pockets in the left and right chest, zippered vents in the side seams, an elasticized drawstring through the bottom hem and a powder skirt. The jacket is unlined.

The applicable subheading for style # GMO12F02 will be 6210.40.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ anoraks (including ski-jackets), windbreakers and similar articles, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers. The rate of duty 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 William Raftery at (646) 733-3047.

Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division