The tariff classification of a men’s jacket from Vietnam

N236249 December 21, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3511 Ms. Rachael A. Slisz Patagonia 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 November 16, 2012, you requested a tariff classification ruling. The sample submitted, style number 3999, is a men’s hip-length jacket with a shell composed of a woven 100% nylon fabric that is quilted to a nonwoven polyester batting insulation. In your letter you indicate that the garment has a durable water repellant coating. The jacket is lined with a woven 100% nylon fabric. In a phone conversation you indicated that the garment does not pass the water resistant test. The jacket has a stand-up collar, a full front opening secured by a zipper closure, long sleeves with elasticized capping at the wrist area, two front pockets with zipper closures at the waist and elasticized capping at the bottom edge. 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