&&The product is a kid lined “jacket” with a center-front zipper fastener and button closure, a hood, and two front pockets. The garment does not extending past the mid-thigh area.&&

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your request for an Advance Ruling you proposed tariff classification under 6202.12.00.00. This tariff classification number is incorrect.&&&&The material of the outer shell of this garment meets the technical requirements of heading 59.03.&&&&The product classification is found under heading 62.10, which provides for Garments, made up of fabrics of heading 56.02, 56.03, 59.03, 59.06 or 59.07. The length of the garment exclude it from Subheading 6210.30.&&