The tariff classification of a boys’ jacket from Vietnam

N208798 April 4, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000 Ms. Vilma Duarte ClearFreight, Inc. 880 Apollo Street, Suite 101 El Segundo, CA 90245 RE: The tariff classification of a boys’ jacket from Vietnam Dear Ms. Duarte: In your letter dated March 9, 2012, on behalf of Stani Corporation, you requested a tariff classification ruling. The sample submitted, which will be imported in different sizes under style numbers U8827CAR, U8825, U8827 and U8830, is a boys’ hip-length jacket with a shell composed of a woven 100% nylon fabric which is described as having an acrylic rubber coating for water resistance. The jacket is lined in the body and hood with a knit 100% polyester fabric. The coating is not visible as that term is defined in the tariff, therefore HTSUS 6210 does not apply. The jacket has an integral hood, a full front opening secured by a zipper closure, long sleeves with elasticized cuffs, two front pockets at the waist, an inner pocket and a drawcord tightening through the bottom hem. The sample is being returned to you as you have requested. With your letter you submitted a test report from an independent laboratory certifying that the garment passed the water resistance test. We have not confirmed those results in our own laboratory; however, the CBP officer handling the transaction may choose to do so at the time of importation. Based on the information you provided the applicable subheading for the jacket will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ anoraks, 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 W. Raftery at (646) 733-3047. Sincerely, Thomas J. Russo Director National Commodity Specialist Division