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

N072098 August 27, 2009 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Ms. Jenny Helm GEAR For Sports, Inc. 9700 Commerce Parkway Lenexa, Kansas 66219 RE: The tariff classification of a men’s pullover jacket from Vietnam Dear Ms. Helm: In your letter dated August 11, 2009, you requested a tariff classification ruling. The sample submitted, style number UM0725, is a men’s hip-length pullover jacket with a shell constructed of a bonded fabric consisting of an outer woven 100% polyester fabric and an inner woven fabric with a 100% polyurethane plastics material in between. The polyurethane coating is not visible in cross-section. The jacket has a v-neck style collar, long hemmed sleeves, two front pockets with side zipper closures at the waist and a drawcord tightening through the bottom hem. The jacket has a free-hanging yoke back which covers a small mesh fabric insert. 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 (HTSUS), 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 7.1 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 27.7 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 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