CLA-2-62:OT:RR:NC:N3:357
Ms. Kim Shultz
Dick’s Sporting Goods
345 Court Street
Coraopolis, PA 15108
RE: The tariff classification of a men’s pullover jacket from Bangladesh
Dear Ms. Shultz:
In your letter dated May 14, 2012, you requested a tariff classification ruling.
The sample submitted, style MHA00698/MHA00698BLT, “Waterfowl ¼ Zip Pullover Jacket,” is a men’s hip-length jacket with the upper portion of the front and rear panels, the collar and the sleeves composed of a woven 100% polyester camouflage fabric with a visible polyurethane lamination on the inner surface. The lower portion of the front and rear panels is composed of a knit 100% polyester fabric. The garment is lined in the inner portion of the collar, the upper portion of the front and rear panels and in the sleeves with a knit 100% polyester fabric. The sleeves have an additional inner lining of a woven man-made fiber fabric.
The jacket has a stand-up collar with a drawcord tightening, a partial opening at the front of the neck with a zipper closure and long sleeves with knit cuffs secured by a tab with a hook and loop closure. The garment has a zippered pocket on the left chest and a straight cut hemmed bottom. The “Field & Stream 1871” trade name is embroidered onto the upper left chest.
In your letter you indicated that the pullover jacket is worn with fishing wader bibs and the knit portion of the pullover is tucked inside the wader bibs, leaving the woven top portion exposed to the elements.
The essential character of this jacket is imparted by the woven coated polyester fabric portions of the garment.
The sample is being returned to you as you have requested.
In your letter you suggested classification for this jacket under HTSUS 6210.20.5000, as other garments, of the type described in subheadings 6201.11 to 6201.19, which provides for overcoats, carcoats, capes, cloaks and similar coats. However, this garment is 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