CLA-2-62:OT:RR:NC:TA:357
Mr. Mike Rizner
Augusta Sportswear
P.O. Box 14939
Augusta, GA 30919
RE: The tariff classification of a men’s jacket from China
Dear Mr. Rizner:
In your letter dated May 7, 2009, you requested a tariff classification ruling. The sample you submitted is being returned as you requested.
The item in question, style 9112, “Conversion” jacket, is a men’s pullover jacket with a shell made from a woven 100% polyester fabric with contrasting color inserts, both of which have a water resistant acrylic coating, according to your specification sheets. The garment has a partial front zipper opening that extends to the top of the collar, which is lined, a kangaroo pocket at the waist and zip-off sleeves that, when removed, expose knitted half-sleeves that are permanently attached to the jacket’s body.
Style 9112 is eligible for classification as water resistant. If meeting the requirements described in HTSUS Chapter 62 Additional U.S. Legal Note 2, the applicable subheading style 9112 will be 6201.93.3000, 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 man-made fibers: water resistant. The rate of duty will be 7.1 percent ad valorem.
If not meeting the requirements described in HTSUS Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for style 9112 will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers. The rate of duty will be 27.7 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