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

N129999 April 1, 2011 CLA-2-62:OT:RR:NC:N3:357 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 25, 2010, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis, during which the sample was destroyed. The item in question, style UM1923, is made from a fabric consisting of a woven 100% polyester outer fabric bonded to a 100% polyester brushed tricot knit inner fabric. There is no plastic visible in the cross-section of this bonded fabric. The jacket has a full front opening with a zipper closure that extends to the top of the collar, long sleeves with hook-and-loop tabs at the ends, zippered pockets at the waist, unsecured inner pockets and an elasticized drawstring with a cord lock through the bottom hem. The jacket has the Under Armour name embroidered on the left sleeve and the name and logo at the neck. Based on laboratory analysis the tricot knit brushed inner fabric designated SSW_000_227 is considered to be not pile. 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 (HTS), 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 William Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division