The tariff classification of a man’s jacket from Vietnam

N263243 April 20, 2015 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5020 Mr. Adam Hill Scarbrough International Ltd 10841 NW Ambassador Dr. Kansas City, MO 64153 RE: The tariff classification of a man’s jacket from Vietnam Dear Mr. Hill: In your letter dated March 26, 2015, you requested a tariff classification ruling on behalf of MRG Design LLC. Your sample will be returned as requested. Style 16S23MO is a man’s hip-length pullover style jacket constructed from a 90% polyester and 10% spandex woven fabric with a visible coating on the inner surface. The garment features a partial opening secured with a zipper closure that extends to the top of the collar, short hemmed sleeves, zipper pockets below the waist, and an elasticized drawstring with cord locks at the hemmed bottom. In your letter, you suggest classification of style 16S23MO under the water resistant provisions in Chapter 62. However, an examination of the garment indicates that the inner surface of the shell is visibly coated. Therefore, in accordance with Harmonized Tariff Schedule of the United States (HTSUS), Chapter 62 Legal Note 5, the garment is classifiable in HTSUS heading 6210. The applicable subheading for the style 16S23MO will be 6210.40.5020, HTSUS, which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men’s or boys’ garments: Of man-made fibers: Other: Anoraks (including ski-jackets), windbreakers and similar articles. 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 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