The tariff classification of a woman’s jacket from Vietnam

N243849 July 30, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6113.00.9030 Ms. Hayley Birt Lululemon Athletica USA, Inc. 2201 140th Avenue East Suite 700 Sumner, WA 98390 RE: The tariff classification of a woman’s jacket from Vietnam Dear Ms. Birt: In your letter dated June 26, 2013, you requested a tariff classification ruling. Your sample will be returned. Style LW4C22S-Keep It Up is a woman’s jacket constructed from a laminated fabric comprised of 86% polyester and 14% spandex knit outer fabric bonded to a flat knit inner fabric.  The plastic film in the center lamination is visible in cross-section.  The jacket has a full front opening with a zipper closure that extends to the top of the collar, a removable hood with a chin guard secured by two snap closures, long sleeves with rib knit cuffs that have thumb hole openings, long sleeves with elastic and tabs with hook and loop closures at the ends, a welt zippered pocket in the left chest area, vertical zippered pockets at the waist, and a hemmed bottom. In your letter, you state that the jacket will be tested for water resistance according to the AATCC Test Method 35.  However, because this garment is of knit construction, the water resistant provisions, which are found in HTSUS Chapter 62, are inapplicable. The applicable subheading for style LW4C22S-Keep It Up will be 6113.00.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Coats and jackets: Other: Women’s or girls’. The rate of duty will be 7.1 percent ad valorem. With your ruling request, you submitted additional samples of women’s jackets identified as styles LW4621S and LW4C26S. These garments are addressed in ruling N243527. 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 the 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 Fung King Kong at (646) 733-3047. Sincerely, Thomas J. Russo Director National Commodity Specialist Division