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N178495: The tariff classification of a men’s outerwear jacket from China
Ruling Date: Aug 29, 2011
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N178495

August 29, 2011

CLA-2-62:OT:RR:NC:N3:357

CATEGORY:    Classification

TARIFF NO.: 6201.92.2051

Ms. Neysa Maldonado
Warnaco, Inc.
501 Seventh Avenue, 14th Floor
New York, N.Y. 10018

RE:    The tariff classification of a men’s outerwear jacket from China

Dear Ms. Maldonado:

In your letter dated August 1, 2011, on behalf of your Calvin Klein Jeans division, you requested a tariff classification ruling.

The sample submitted, item number MF41J03, “2-For Blazer,” is a men’s hip-length blazer-style outerwear jacket with a shell composed of a woven 100% cotton twill fabric. The jacket is lined with a woven polyester fabric.

The jacket has a collar with a notched lapel and a full front opening secured by a left-over-right, three button closure. The jacket features a permanently attached one-piece heavy-weight, knit fleece 80% cotton/20% polyester fabric hood and chest warmer insert with an additional full front opening secured by a zipper closure. The garment has long hemmed sleeves, two chest pockets secured by a flap with a one-button closure, an inner pocket, two pockets on the lower portion of the front panels secured by a flap with a one-button closure and a straight cut hemmed bottom with two rear vents.

The sample is being returned to you as you have requested.

In your letter you suggested classification for this garment under HTS 6211.32.00, as other garments, men’s or boys’, of cotton. This garment is considered to be an outerwear jacket and will be classified accordingly.

The applicable subheading for the jacket will be 6201.92.2051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s anoraks (including ski-jackets), windbreakers and similar articles: of cotton: other: other: other. The rate of duty will be 9.4 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