The tariff classification of men’s jackets from Vietnam. Correction to Ruling Number N022818

N031219 July 10, 2008 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6113.00.9025 Ms. Paula Schiller Cutter & Buck 701 N. 34th Street, Suite 400 Seattle, WA 98103 RE: The tariff classification of men’s jackets from Vietnam. Correction to Ruling Number N022818 Dear Ms. Schiller: This replaces Ruling Number N022818, dated March 4, 2008. The jacket for style number MCO09782, “CB Weathertec Catalyst Soft Shell,” has been modified. The jacket is now constructed of a bonded shell fabric consisting of two finely knit 100% polyester fabrics with a layer of polyurethane in between that is visible in cross-section. A sample of the new fabric was submitted and is being retained. A complete corrected ruling follows. In your letter dated January 30, 2008, you requested a classification ruling. The samples submitted are being returned as you requested. Two samples were submitted. The first, style MCO09757, “CB Weathertec Elite ½ Zip Jacket,” is a men’s jacket made from a 100% polyester knitted fabric with a visible polyurethane coating on the inner surface. Most of the jacket is made of one color fabric, while portions of the raglan sleeves are made in a contrasting color. The jacket has a partial opening with a zipper that extends to the top of the collar, zippered pockets at the waist and in the right chest area, an elasticized drawstring with a cord lock through the bottom hem, hook and loop adjustment tabs at the wrists and a full lining. The second item, style MCO09782, “CB Weathertec Catalyst Soft Shell,” is a men’s jacket made from a bonded fabric that consists of two finely knit 100% polyester fabrics with a layer of polyurethane in the center that is visible in cross section. Portions of the jacket are made with one fabric on the exterior and other portions are made with the fabric reversed. This jacket has a full front opening with a zipper that extends to the top of the collar, long sleeves with hook and loop tabs at the ends, zippered pockets at the waist and on the right sleeve and an elasticized drawstring with a cord lock through the bottom hem. It is unlined. You suggested classification of these jackets in 6113.00.1005, HTSUS, a provision that requires garments to have an outer surface completely covered or obscured by rubber or plastics. As style MCO09757, “CB Weathertec Elite ½ Zip Jacket,” is coated on the inner surface, and style MCO09782, “CB Weathertec Catalyst Soft Shell,” has a layer of polyurethane between two fabrics, your suggested subheading is not applicable to either garment. The applicable subheading for styles MCO09757, “CB Weathertec Elite ½ Zip Jacket,” and MCO09782 “CB Weathertec Catalyst Soft Shell,” will be 6113.00.9025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments made up of fabrics of heading 5903, 5906 or 5907, men’s or boys’ coats or jackets, other than of cotton. The duty rate will be 7.1 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Both jackets fall within textile category 634. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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 William Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division