CLA-2-62:OT:RR:NC:N3:357
Mr. Daniel Clancey
Homeschool Snowboarding
2127 N. Albina Ave # 401
Portland, OR 97227
RE: The tariff classification of a man’s jacket from China
Dear Mr. Clancey:
In your letter dated January 20, 2014, you requested a tariff classification ruling. Your sample will be returned as requested.
Style GMO14F05 “Ghost Shell Jacket,” is a men’s jacket constructed of 100% polyester woven fabric with a visible polyurethane coating on the inner surface. You had previously advised us that the Cocona design on the coating is applied after the laminate is formed. The jacket has a full front opening secured by a zipper closure that extends to the top of the collar, a hood with elasticized drawstrings at the chin and the crown, long sleeves with hook and loop adjustment tabs at the cuff, zippered pockets at the waist area, zipper openings under the armholes, and an elasticized drawstring through the bottom hem.
The applicable subheading for style GMO14F05, men’s Ghost Shell 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 Rosemarie Hayward at (646) 733-3064.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division