CLA-2-62:OT:RR:NC:N3:357
Ms. Mika M. McLafferty
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
399 Park Avenue
25th Floor
New York, N.Y. 10022-4877
RE: The tariff classification of a men’s jacket from China
Dear Ms. McLafferty:
In your letter dated May 10, 2012, on behalf of your client G-III Apparel Group, Ltd., you requested a tariff classification ruling.
The sample submitted, style number MM2CC134, is a men’s lower hip-length jacket with a shell composed of a bonded fabric with an outer layer of a woven 100% polyester fabric and an inner layer of a flat knit 100% polyester fabric. The knit fabric has a visible plastic coating on the inner surface. The jacket is lined with a woven man-made fiber fabric that is quilted to a nonwoven polyester batting insulation.
The jacket has a zip-off hood with a drawcord tightening, a stand-up collar and a full front opening secured by a zipper closure that extends to the top of the collar. The jacket also has an additional inner one-piece stand-up collar and chest warmer insert composed of a knit fleece fabric that has a full front opening secured by a zipper closure. An overlapping flap with five snaps covers the front zippers. The jacket has two zippered chest pockets, two front double entry pockets below the waist that are secured by flaps with snap closures, two zippered inner pockets, long sleeves with a tab secured by a snap closure on the cuffs, a pleat on each side of the rear panel and a straight cut hemmed bottom.
The sample is being returned to you as you have requested.
In your letter you suggested classification for this garment under HTSUS 6210.20.5000, as Other garments, of the type described in headings 6201.11 to 6201.19, which provides for overcoats, carcoats, capes, cloaks and similar coats. This garment is considered to be a jacket and will be classified accordingly.
The applicable subheading for the jacket will be 6210.40.5020, Harmonized Tariff 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: Of man-made fibers: Other: Anoraks (including ski-jackets), windbreakers and similar articles. 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 W. Raftery at (646) 733-3047.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division