The tariff classification of a man’s jacket from Vietnam

N252793 May 20, 2014 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 101 S. Taylor Avenue Louisville, CO 80027 RE: The tariff classification of a man’s jacket from Vietnam Dear Mr. Packard: In your letter dated April 21, 2014, you requested a tariff classification ruling. Your sample will be returned as requested. Style 11131502 is a man’s jacket constructed from 100% nylon knit fabric that has a visible polyurethane coating on the outer surface. The jacket features stand up collar, a full front opening with a zipper closure that extends to the top of the collar, long sleeves with partial elastic at the ends, and a partial elasticized hemmed bottom. The applicable subheading for style 11131502 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 Natalie Hanson via email at natalie.hanson@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division