The tariff classification of a man’s pullover jacket from Vietnam

NY J80795 February 27, 2003 CLA-2-62:RR:NC:WA:357 J80795 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Mr. Brandon Terrell UPS Supply Chain Solutions 1600 Genessee Suite 450 Kansas City, MO 64102 RE: The tariff classification of a man’s pullover jacket from Vietnam Dear Mr. Terrell: In your letter dated February 10, 2003, on behalf of Design Resources, Inc., you requested a classification ruling. The sample submitted, style number 4510, “Microfiber ½ Zip”, is a man’s pullover jacket constructed of a shell composed of a woven 100% polyester fabric that has a polyurethane coating for water resistance. The jacket is lined in the upper portion of the rear panel with a mesh 100% polyester fabric. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket has an integral hood, a stand-up collar and a partial opening at the neck that is secured by a zipper closure that extends to the top of the collar. The hood can be rolled up and secured within the collar by three hook and loop fasteners. The jacket has long sleeves with elasticized cuffs, two front handwarmer pockets at the waist, a zipper opening with an inner mesh fabric gusset on the lower portion of the left side seam and a drawcord tightening through the bottom hem. The garment features contrasting collar piping fabric across the upper portion of the front and rear panels, on the shoulders and along the length of each sleeve. The sample is being returned to you as you have requested. This garment is eligible for classification as water resistant. If the jacket passes 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 garment will be 6201.93.3000, which provides for other men's or boys’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.2 percent ad valorem. If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6201.93.3511, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 27.9 percent ad valorem. The jacket falls within textile category designation 634. Based upon international textile trade agreements products of Vietnam are neither 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 W. Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division