The tariff classification of a men’s jacket from Vietnam

N205396 March 16, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Ms. Joyce Wooley Augusta Sportswear 425 Park West Drive Grovetown, Ga 30813 RE: The tariff classification of a men’s jacket from Vietnam Dear Ms. Wooley: In your letter dated February 15, 2012, on behalf of Holloway, you requested a tariff classification ruling. The sample submitted, style F-085, is a men’s hip-length pullover jacket with a shell composed of a woven 100% polyester fabric which has an acrylic coating on the inner surface for water resistance. The jacket is lined in the body with a knit mesh 100% polyester fabric and in the sleeves with a woven 100% polyester taffeta fabric. The garment will be imported in men’s sizes XS-4XL. The coating is not visible as that term is defined in the tariff, therefore HTSUS 6210 does not apply. The jacket has a V-neck collar composed of a rib-knit 100% polyester fabric, long sleeves with elasticized cuffs, two front pockets with side openings at the waist, a zipper opening on the left side seam and a banded bottom hem that is elasticized in the rear. The sample is being returned to you as you have requested. 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 (HTSUS), Chapter 62, U.S. Note 2, then the applicable HTSUS 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 HTSUS 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 W. Raftery at (646) 733-3047. Sincerely, Thomas J. Russo Director National Commodity Specialist Division