The tariff classification of men’s jackets from Vietnam

N244046 August 8, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Ms. Lena Rainbow PVH Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of men’s jackets from Vietnam Dear Ms. Rainbow: In your letter dated July 11, 2013, you requested a tariff classification ruling. Your samples will be returned. Style 40JC511 is a men’s jacket with a shell constructed from 100% polyester woven fabric. The jacket is partially lined and features a stand-up collar with a button closure, a full front opening secured by a zipper closure and an overlapping flap with four buttons that covers the front zipper area, long vented sleeves with button closures on the cuffs, a left chest pocket with a zipper closure, two patch pockets with button flaps below the waist, and a straight cut hemmed bottom with a rear vent. Style 40JC516 is a men’s jacket with a shell constructed from 100% polyester woven fabric. The jacket is trimmed with faux leather on the shoulders, the side panels, and the band at the bottom hem. The jacket is lined and features a stand-up collar, a full front opening secured by a zipper closure which extends to the top of the collar, long vented sleeves with snap closures on the cuffs, an inside pocket at the left chest, two vertical pockets with zipper closures below the waist, and a straight cut bottom. With your letter, you submitted a test report from an independent laboratory certifying that the fabric for the garments 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. Styles 40JC511 and 40JC516 are eligible for classification as water resistant. If the jackets pass the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTSUS), Chapter 62, U.S. Note 2, then the applicable subheading for the garments will be 6201.93.3000, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.1 percent ad valorem. If styles 40JC511 and 40JC516 do not pass the water resistance test, then the applicable HTSUS subheading for the garments 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 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division