The tariff classification of a man’s jacket from Vietnam

N264209 May 15, 2015 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000 Mr. Steven Kim Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a man’s jacket from Vietnam Dear Mr. Kim: In your letter dated April 13, 2015, you requested a tariff classification ruling. Your sample will be returned as requested. Style TA53415 is a man’s jacket made of two woven fabrics quilted to a nonwoven polyester batting fill. The collar and the shoulders are constructed of 100% polyester woven fabric. The balance of the garment is constructed of 100% nylon woven fabric. The garment features a full front opening secured by six snap closures, a pointed collar, long sleeves with a contrasting patch overlay of the same fabric used for the collar and shoulders at the elbow, cuffs with a snap closure at the wrists, two patch pockets with a snap closure on the chest, pockets at the waist area and a hemmed bottom.With your letter you submitted a test report from an independent laboratory certifying that the garment 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.Based on the information you provided the applicable subheading for style TA53415, will be 6201.93.3000, Harmonized Tariff Schedule of the United States (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: Water resistant. The rate of duty will be 7.1 percent ad valorem.Because this garment is made from quilted fabric you should obtain and retain identical shell fabric piece goods prior to quilting in the event that Customs conducts a laboratory test for water resistance on a garment, and that garment does not pass the test due to the quilt stitching. 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