The tariff classification of two woman’s jackets from Vietnam

NY H87093 February 1, 2002 CLA-2-62:RR:NC:WA:357 H87093 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Mr. John F. McManus ITOCHU International, Inc. 335 Madison Avenue New York, N.Y. 10017 RE: The tariff classification of two woman’s jackets from Vietnam Dear Mr. McManus: In your letter dated January 9, 2002, on behalf of your wholly owned subsidiary, Prominent U.S.A., Inc., you requested a classification ruling. Two samples were submitted as follows: Style number 92480 is a woman’s mid-thigh length jacket constructed of a shell composed of a woven microfiber 85% polyester/15% nylon fabric which has a polyurethane coating for water resistance. The jacket is lined in the body and sleeves with a woven 100% nylon fabric, on the inner portion of the collar and on the inner portion of the hood with a velour fabric and has a nonwoven batting insulation fill. The jacket has a button-off hood with a drawcord tightening, a stand-up collar and a full front opening that is secured by a zipper closure that extends to the top of the garment’s collar. An overlapping flap with three right-over-left button closures covers the zipper area. The garment features long sleeves with elasticized cuffs, an inner drawcord tightening at the waist, two front slash pockets below the waist and a straight cut hemmed bottom. Style number 92481 is a woman’s lower thigh-length jacket constructed of a shell composed of a woven microfiber 85% polyester/15% nylon fabric which has a polyurethane coating for water resistance. The jacket is lined in the body and sleeves with a woven 100% nylon fabric, on the inner portion of the collar and on the inner portion of the hood with a velour fabric and has a nonwoven batting insulation fill. The garment has a button-off hood with a drawcord tightening, a stand-up collar and a full front opening that is secured by a zipper closure that extends to the top of the garment’s collar. An overlapping flap with three right-over-left button closures covers the zipper area. The garment features free-hanging front and rear yokes which cover the nylon fabric lining, two front slash pockets below the waist, long sleeves with elasticized cuffs and a straight cut hemmed bottom The coating on each jacket is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The samples are being returned to you as you have requested. Each garment is eligible for classification as water resistant. If the jackets pass the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garments will be 6202.93.4500, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.2 percent ad valorem. If the jackets do not pass the water resistance test, then the applicable HTS subheading for the garments will be 6202.93.5011, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 28.1 percent ad valorem. Each jacket falls within textile category designation 635. Based upon international textile trade agreements products of Vietnam are not presently subject to quota restraints nor the requirement of a visa. 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 at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division