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

Ms. Susana Li
Macy’s Merchandising Group
11 Penn Plaza
New York, NY 10001

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

Dear Ms. Li:

In your letter dated April 2, 2018, you requested a tariff classification ruling. Your sample was destroyed in laboratory analysis.

Style INC935720001 is a men’s, waist-length, fully lined jacket described in your letter as being constructed from a 100% polyester woven faux suede fabric. The CBP Laboratory analyzed the garment, and found that it is constructed from 100% polyester woven fabric coated with a plastic polymer on the outer surface. The plastic is visible to the naked eye.

The garment features a full front opening secured with a zipper closure, a ribbed knit collar, pockets below the waist, long sleeves with ribbed knit cuffs, and a close-fitting, ribbed knit bottom. The applicable subheading for style INC935720001 will be 6210.40.5520, Harmonized Schedule of the United States ( HTSUS), which provides for: Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men’s or boys’ garments: Other: Of man-made fibers: Other: Anoraks (including ski-jackets), wind breakers and similar aritcles. The rate of duty is 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 the World Wide Web at https://hts.usitc.gov/current.

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 Deanna Boldt via email at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division