The tariff classification of a women’s jacket from Vietnam

N205263 May 18, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.93.4500 Mr. Mike Rizner Augusta Sportswear P.O. Box 14939 Augusta, GA 30919 RE: The tariff classification of a women’s jacket from Vietnam Dear Mr. Rizner: In your letter dated February 15, 2012, you requested a tariff classification ruling. The sample you submitted was destroyed during laboratory analysis. The item in question, style 4902 (Ladies Revolution Jacket), is an outerwear jacket comprised of a bonded or laminated shell material. The exterior portion is a 100% polyester woven fabric which is bonded to a 100% polyester warp knit brushed inner fabric. There is no plastic visible when the material is examined in cross-section. The jacket has a full front opening with a zipper closure that extends to the top of the collar, a hemmed bottom with an elasticized drawstring and a cord lock, long sleeves with elastic at the ends, on-seam front pockets at the waist and one inside pocket. According to our laboratory’s analysis the brushed warp knit fabric is not of pile construction. Consequently, this jacket is regarded as having its essential character imparted by the woven exterior fabric of the lamination. The laboratory also found that the jacket meets the water resistance requirements of Harmonized Tariff Schedule of the United States (HTSUS) Chapter 62 Additional U.S. Note 2. The applicable subheading for style 4902 will be 6202.93.4500, HTSUS, which provides for other women’s or girls’ anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers: water resistant. 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 William Raftery (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division