The tariff classification of a men’s padded sleeveless jacket from Indonesia

N098658 April 15, 2010 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6201.93.2020 Ms. Adrianne Kaye Pangborn VF Imagewear, Inc. 545 Marriott Dr. Suite 200 Nashville, TN 37214 RE: The tariff classification of a men’s padded sleeveless jacket from Indonesia Dear Ms. Pangborn: In your letter received in this office on March 23, 2010, you requested a tariff classification ruling. The sample submitted, style number FD3303, is a men’s hip-length padded sleeveless jacket with a shell composed of a woven 100% nylon fabric that has a polyurethane coating. The padded sleeveless jacket is lined with a brushed knit 100% polyester fleece fabric. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The garment is sleeveless and has oversized armholes, a stand-up collar composed on the inner surface of a brushed knit fleece fabric and a full front opening secured by a zipper closure that extends to the top of the collar. The garment has a patch pocket and two pencil pockets on the left chest, the “FedEx” trade name in reflective letters and reflective strips of fabric on the front and rear yokes, two double entry front pockets at the waist that are secured by flaps with hook and loop closures and a straight cut bottom hem with side vents. The sample is being returned to you. Although you submitted a test report from an independent laboratory certifying that the fabric used to make the garment passed the water resistance test, padded sleeveless jackets are not eligible for classification in the water resistant provisions. The applicable subheading for the padded sleeveless jacket will be 6201.93.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ padded sleeveless jackets: of man-made fibers: other. The rate of duty will be 14.9 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