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

NY J85268 June 20, 2003 CLA-2-62:RR:NC:WA:357 J85268 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Ms. MaryEllen Muller The Folsom Corporation 43 McKee Drive, Box 616 Mahwah, N.J. 07430 RE: The tariff classification of a man’s pullover jacket from Vietnam Dear Ms. Muller: In your letter dated May 29, 2003, you requested a classification ruling. The sample submitted, style number ACG5000, is a man’s hip-length pullover jacket constructed of a shell composed of a woven microfiber 100% polyester fabric which has a polyurethane and Teflon coating for water resistance. The coatings are not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket has a crossover v-neck style collar composed of a 100% polyester ribbed-knit fabric, long sleeves with ribbed-knit fabric cuffs, two side-seam pockets at the waist and a ribbed-knit fabric waistband. A decorative embroidery on the left chest depicts a golfer swinging a golf club. 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 not presently subject to quota restraints or 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