CLA-2-62:OT:RR:NC:TA:357
Ms. Jenny Helm
Gear For Sports
9700 Commerce Parkway
Lenexa, KS 66219
RE: The tariff classification of a men’s pullover jacket from China
Dear Ms. Helm:
In your letter dated October 21, 2010, you requested a tariff classification ruling. You submitted a sample which we are returning as you requested.
The item in question, style G1673, is a men’s pullover jacket with a shell made from a woven 100% polyester fabric with a fluorocarbon polymer coating for water resistance. The jacket has a zipper closure extending from the lower chest to the top of the collar, long sleeves with elasticized cuffs, an elasticized drawstring with cord locks at the bottom hem, zippered pockets at the waist, a full knit lining and contrasting colored piping on the sleeves.
This jacket is eligible for classification as water resistant.
If meeting the test requirements specified in HTSUS Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for style G1673 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 test requirements specified in HTSUS Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for style G1673 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