The tariff classification of a men’s jacket from Vietnam

N195235 December 14, 2011 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5020 Ms. Lena Rainbow Phillips-Van Heusen Corporation 200 Madison Avenue New York, N.Y. 10016 RE: The tariff classification of a men’s jacket from Vietnam Dear Ms. Rainbow: In your letter dated November 18, 2011, on behalf of PVH Corporation, you requested a tariff classification ruling. The sample submitted, style number 407C557, is a men’s hip-length jacket with a shell composed of a woven 44% cotton/39% polyester/17% nylon fabric which has a visible polyurethane coating on the outer surface and a polyurethane coating on the inner surface. The jacket is not lined. The jacket has a stand-up collar and an integral hood with a drawcord tightening which can be rolled up and stored within the collar by a zipper closure. The jacket has a full front opening secured by a zipper closure that extends to the top of the collar and an overlapping flap with six snaps that covers the front zipper area. The garment also has two bellows chest pockets with flaps secured by snap closures, a decorative zipper opening along the upper portion of the left front placket, long sleeves with cuffs that are secured by tabs with a snap closure, epaulets with a one-snap closure, an inner drawcord tightening at the waist, two bellows pockets below the waist secured by flaps with snap closures and a straight cut hemmed bottom. The sample is being returned to you as you have requested. The applicable subheading for the jacket will be 6210.40.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men’s or boys’ garments: Of man-made fibers: Other: Anoraks (including ski-jackets), windbreakers and similar articles. 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