The tariff classification of two men’s jackets from Vietnam

NY J89503 October 17, 2003 CLA-2-62:RR:NC:WA:357 J89503 CATEGORY: Classification TARIFF NO.: 6201.93.3511 Mr. David Brown imagePRO 2307 River Road, Suite 101 Louisville, KY 40206 RE: The tariff classification of two men’s jackets from Vietnam Dear Mr. Brown: In your letter received in this office on September 30, 2003, on behalf of imagePRO, dba Carolina Cap Company, you requested a classification ruling. Two samples were submitted, as follows: Style number J10101 is a man’s hip-length jacket constructed of a shell composed of a woven microfiber 100% polyester fabric. The jacket is not lined. In a phone conversation it was indicated that the garment is not coated. The jacket has an integral hood and a full front opening secured by a zipper closure. The jacket features long sleeves with elasticized cuffs and an elasticized waistband. The jacket also features two front pockets with flap closures. Each pocket has a half-portion of a zipper surrounding its edge. When the jacket is not in use the wearer can zipper the two half-portions together to form a bag. The jacket can then be folded and packed within the bag allowing the wearer to store the jacket. Style number J10201 is a man’s hip-length pullover jacket constructed of a shell composed of a woven microfiber 100% polyester fabric. The jacket is not lined. In a phone conversation it was indicated that the garment is not coated. The jacket has a v-neck style collar composed of a ribbed-knit fabric, long sleeves that can be zippered-off at the armholes allowing the garment to be worn as a vest, ribbed-knit fabric cuffs, two side seam pockets at the waist and a ribbed-knit fabric waistband. Each jacket is marketed for golfers to protect them against inclement weather. The samples are being returned to you. The applicable subheading for each jacket will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s anoraks, windbreakers and similar articles: of man-made fibers: other. The duty rate will be 27.9 percent ad valorem. Each 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. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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