The tariff classification of a men’s outerwear jacket from Vietnam

N043046 November 13, 2008 CLA-2-62:OT:RR:NC:TA:347 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Ms. Jenny Helm GFSI 9700 Commerce Parkway Lenexa, KS 66219 RE: The tariff classification of a men’s outerwear jacket from Vietnam Dear Ms. Helm: In your letter dated October 27, 2008, you requested a classification ruling. The sample you submitted is being returned as you requested. The item in question, style UM0722, is a men’s “windshirt” jacket made from a woven 100% polyester fabric with a fluorocarbon polymer finish, which you indicated renders the garment water resistant under the terms of AATCC Test Method 35. The jacket has long sleeves with elasticized ends, an elasticized drawstring with cord locks at the bottom hem, a full lining, a ½-zipper front closure extending through the collar, on-seam pockets with hook and loop closures at the waist and an “Under Armour” logo on the left sleeve and brand name on the collar. This jacket is eligible for classification as water resistant. If meeting the requirements of Chapter 62 U.S. Note 2, the applicable subheading for the jacket will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ anoraks (including ski jackets), windbreakers and other articles, of man-made fibers, water resistant. The duty rate will be 7.1 percent ad valorem. If not meeting the requirements of Chapter 62 U.S. Note 2, the applicable subheading for the jacket will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or anoraks (including ski jackets), windbreakers and other articles, of man-made fibers. The duty rate will be 27.7 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/. This jacket falls 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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