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

N110496 July 16, 2010 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6201.93.1000 Ms. Cathy Spiotta Alba Wheels Up International, Inc. 150-30 132nd Avenue Suite 208 Jamaica, N. Y. 11434 RE: The tariff classification of a men’s padded sleeveless jacket from Vietnam Dear Ms. Spiotta: In your letter dated June 14, 2010, on behalf of Roc Apparel Group LLC, you requested a tariff classification ruling. The sample submitted, style number R0010X221C, is a men’s hip-length padded sleeveless jacket with a shell composed of a woven 100% nylon fabric that has a polyurethane coating on the inner surface and is quilted to a fill that is composed of 160 grams of down, 60 grams of feathers and 150 grams of nonwoven polyester batting. The garment is lined with a woven fabric. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The padded sleeveless jacket has oversized armholes, a stand-up collar and a full front opening secured by a right-over-left, seven snap closure that extends to the top of the collar. The garment has epaulets with a one-button closure, two front pockets with a flap secured by a one-button closure and a bottom hem that is cut with two points and round sides in the front and is cut straight with round sides in the rear. The sample is being returned to you as you have requested. The applicable subheading for the padded sleeveless jacket will be 6201.93.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ anoraks, windbreakers and similar articles (including padded, sleeveless jackets): of man-made fibers: Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight: containing 10 percent or more by weight of down. The rate of duty will be 4.4 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