The tariff classification of a men’s jacket from Vietnam

N212818 May 4, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3511 Ms. Rachael A. Slisz Patagonia, Inc. 259 West Santa Clara Street Ventura, CA 93001 RE: The tariff classification of a men’s jacket from Vietnam Dear Ms. Slisz: In your letter dated April 3, 2012, you requested a tariff classification ruling. The sample submitted, “Men’s Nano Puff Hybrid Jacket,” proto number 3437, is a men’s hip-length jacket that has a shell composed of two fabrics. The majority of the front and rear panels, the collar, the shoulders and two sections along the upper portion of the sleeves are composed of a woven rip-stop 100% polyester fabric shell and a woven 100% polyester fabric lining that are quilted together with a nonwoven polyester batting insulation in between. The outer sides and lower portion of the front and rear panels, the underarms, the lower portion along the length of the sleeves and a small center section on the upper portion of the sleeves are composed of a knit 97% polyester/3% spandex fleece fabric. The jacket has a stand-up collar edged with a capping fabric, a full front opening secured by a zipper closure that extends to the top of the collar, long sleeves with elasticized capping fabric at the wrist areas, two front pockets with zipper closures at the waist and an elasticized capping fabric at the bottom edge. The essential character of this garment is imparted by the quilted woven polyester fabric portions, and the jacket will be classified accordingly. The sample is being returned to you. The applicable subheading for the jacket will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s anoraks, windbreakers and similar articles: of man-made fibers: other: other: other. The rate of duty 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