The tariff classification of a men’s jacket from Vietnam

N136398 January 4, 2011 CLA-2-61:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6113.00.9025 Ms. Jenny Helm Gear For Sports, Inc. 9700 Commerce Parkway Lenexa, Kansas 66219 RE: The tariff classification of a men’s jacket from Vietnam Dear Ms. Helm: In your letter dated December 3, 2010, you requested a tariff classification ruling. The sample submitted, style number UM9575, is a men’s hip-length jacket with a shell composed of two fabrics: a knit 100% polyester fabric on most of the body and sleeves, and a woven 100% nylon fabric on the upper chest, the shoulders and the upper sleeve areas. The entire jacket is visibly coated on the inner surface with polyurethane. The jacket has a stand-up collar, a full front opening secured by a zipper closure that extends to the top of the collar and an overlapping flap with hook and loop closures that covers the zipper area. The garment has long sleeves with a banded cuff secured at the wrist by a tab with a hook and loop fastener, two front pockets with zipper closures at the waist and a drawcord tightening through the bottom hem. The “Under Armour” tradename and logo are featured at various areas of the jacket. The essential character of this garment is imparted by the knit portions. The sample is being returned to you as you have requested. The applicable subheading for the jacket will be 6113.00.9025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Coats and jackets: Other: Men’s or boys’. The rate of duty will be 7.1 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