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

N078695 October 28, 2009 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Ms. Mika McLafferty Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Ave. New York, NY 10022-4877 RE: The tariff classification of a men’s outerwear jacket from Vietnam Dear Ms. McLafferty: In your letter dated October 1, 2009, on behalf of G-III Apparel Group, Ltd., you requested a tariff classification ruling. You submitted a sample jacket and swatches of fabric before and after brushing used to produce it. The jacket is being returned as you requested. The item in question, style 448RN364, is made from a laminated shell fabric comprised of a woven polyester fabric with a polyurethane coating bonded to a 100% polyester, lightly brushed flat knit inner fabric. The jacket is hip-length, with a full front opening secured by a zipper closure that extends to the top of the collar, long, hemmed sleeves, zippered pockets at the waist and in the left chest area, mesh inner pockets at the waist and elasticized drawstrings with cord locks at the bottom hem and in the collar. The plastic between the fabrics is not visible in cross-section. This jacket is eligible for classification as water resistant. If meeting the requirements of Additional U.S. Note 2 to Chapter 62, HTSUS, 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 similar articles, of man-made fibers. The rate of duty will be 7.1 percent ad valorem. If not meeting the requirements of Additional U.S. Note 2 to Chapter 62, HTSUS, 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 anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers. The rate of duty 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 William Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division