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Classification

October 2021 — Question 39

What is the CLASSIFICATION of a men’s hip-length jacket with an outer layer constructed of 100% nylon woven fabric and an inner layer of thermoplastic polyurethane (TPU) film that cannot be seen with the naked eye? The outer layer is treated with a durable water repellent, which makes the garment water resistant. The garment features a full front opening with a weatherproof zipper closure that extends to the top of a stand-up collar. The garment features critically sealed seams, articulated elbows, long sleeves with elastic cuffs, pit vents, a back vent, a lower-back zippered pocket, and a drop-tail hem.

CBP's cited authority

§ HTSUS 6201.93.6000§ Note 2 to Chapter 59§ Additional US Note 3 to Chapter 62

Answer and citations as published in CBP's official answer key for the October 2021 examination.

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