The tariff classification of a men’s jacket from Vietnam

N244714 August 26, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6113.00.9025 Mr. Mike Packard Dash America Inc. DBA Pearl Izumi USA, Inc. 1886 Prairie Way Louisville, CO 80027 RE: The tariff classification of a men’s jacket from Vietnam Dear Mr. Packard: In your letter dated July 26, 2013, you requested a tariff classification ruling. Your sample will be returned. Style 12131411 is a men’s jacket constructed from 100% polyester knit fabric that has a visible polyurethane coating on the inner surface. The jacket features a hood, a full front opening with a zipper closure that extends to the top of the collar, long sleeves with elastic at the ends, a zippered pocket on the lower back, and an elasticized hemmed bottom. The applicable subheading for style 12131411 will be 6113.00.9025, 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: Men’s or boys’. 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 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, Myles B. Harmon Acting Director National Commodity Specialist Division