The tariff classification of a woman’s sleeveless jacket from Vietnam

N268348 September 24, 2015 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.93.2020 Ms. Christa Oberkamp Gear For Sports 9700 Commerce Parkway Lenexa, KS 66219 RE: The tariff classification of a woman’s sleeveless jacket from Vietnam Dear Ms. Oberkamp: In your letter dated August 27, 2015, you requested a tariff classification ruling. Your sample will be returned as requested. Style UW1716 is a woman’s padded sleeveless jacket constructed from both knit and woven components. The side panels, collar, shoulders and back yoke are constructed from a 94% polyester and 6% spandex knit fabric. The balance of the garment is constructed from a 100% polyester woven fabric quilted to a nonwoven polyester batting fill. The jacket features a full front opening secured by a zipper closure that extends to the top of the collar, unsecured pockets below the waist, and an elasticized capping at the armholes and at the bottom of the garment. The woven components impart the essential character of the garment. The applicable subheading for style UW1716 will be 6202.93.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Padded, sleeveless jackets: Other. The rate of duty will be 14.9 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