The tariff classification of a man’s jacket from Vietnam

N257434 October 15, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3511 Ms. Jenny Helm Gear for Sports 9700 Commerce Parkway Lenexa, KS 66219 RE: The tariff classification of a man’s jacket from Vietnam Dear Ms. Helm: In your letter dated September 9, 2014, you requested a tariff classification ruling. Your sample will be returned as requested. Style UM5128 is a man’s pullover style jacket constructed from both knit and woven components. The collar, front panel extending from the shoulders to slightly above the waist, the upper sleeve from the shoulder to the wrist, and the back panels extending from the shoulder to the upper back are constructed from 100% polyester woven fabric quilted to a light batting. The balance of the garment is constructed from 100% polyester knit fabric. The jacket features a partial front opening secured with a zipper closure extending to the top of the collar, long sleeves with elasticized ends, zipper pockets at the waist and an elasticized drawstring with cord locks through the bottom hem General Rule of Interpretation 3 (GRI 3) of the Harmonized Tariff Schedule of the United States (HTSUS) directs us that when two or more headings each refer only to part of the materials in a product we should classify according to the material or component that imparts the essential character. Failing that, classification is based on the heading that occurs last in the tariff among those which equally merit consideration. In this case there are two fabric constructions: by definition, the polyester woven fabric and the polyester knit fabric. Neither the knit nor the woven imparts the essential character to this jacket. Consequently, it is classifiable in the heading that occurs last among those equally meriting consideration. In this case that is in the provisions of the tariff covering woven apparel. Although you requested classification of style UM5128 under heading 6211, HTSUS, the features and the cut of the garment are of those of a jacket under heading 6201, HTSUS. Consequently, the applicable subheading for the style UM5128 will be 6201.93.3511, HTSUS, which provides for Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Other: Men’s. 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 Natalie Hanson via email at natalie.hanson@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division