CLA-2-62:OT:RR:NC:N3:357
Ms. Carolyn B. Malina
Lands’ End, Inc.
5A Lands’ End Lane
Location #5a3-059
Dodgeville, WI 53595
RE: The tariff classification of a women’s jacket from Bangladesh
Dear Ms. Malina:
In your letter dated April 8, 2011, you requested a tariff classification ruling.
The sample submitted, style number 401550, is a women’s hip-length jacket with a shell composed of a woven 100% nylon fabric which has a polyurethane coating. The jacket is not lined.
The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply.
The jacket has an integral hood with a drawcord tightening, a stand-up collar, a full front opening secured by a zipper closure that extends to the top of the collar and an overlapping flap with four hook and loop fasteners that covers the front zipper area. The garment’s hood can be rolled up and stored within the collar by three hook-and-loop fasteners. The jacket has a pocket on the left chest secured by a flap with a snap closure, long sleeves with elasticized cuffs, a drawcord tightening at the waist, two double entry front pockets below the waist secured by flaps with a snap closure and a straight cut hemmed bottom.
The sample is being returned to you as you have requested.
This garment is eligible for classification as water resistant. If the jacket passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment will be 6202.93.4500, which provides for other women's or girls’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.1 percent ad valorem.
If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6202.93.5011, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers. The duty rate 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 W. Raftery at (646) 733-3047.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division