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

N184156 October 4, 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 pullover jacket from Vietnam Dear Ms. Helm: In your letter dated August 25, 2011, you requested a tariff classification ruling. The item in question, style UM8187, is a men’s half-sleeve pullover jacket with a shell made from a 100% polyester woven fabric treated with a fluorocarbon polymer for water resistance. The jacket has a zipper from the upper chest to the top of the standup collar, zippered pockets at the waist and a hemmed bottom and sleeve ends. This garment is eligible for classification as water resistant. If the jacket passes the water resistance test specified in Chapter 62 Additional U.S. Note 2, Harmonized Tariff Schedule of the United States (HTS), then the applicable HTS subheading for the jacket will be 6201.93.3000, which provides for other men’s or boys’ anoraks (including ski-jackets), 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 (including ski-jackets), windbreakers and similar articles of man-made fibers: other. 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