The tariff classification of a men’s woven jacket from Vietnam.

N300027 August 30, 2018 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.6000; 6201.93.6511 Mr. Anthony M. Ross Hanesbrands Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a men’s woven jacket from Vietnam. Dear Mr. Ross: In your letter dated August 8, 2018, you requested a tariff classification ruling. The sample will be returned to you under separate cover. Style V3699 is a men’s hip-length jacket constructed from 100% polyester, woven fabric treated with a durable water repellent (DWR) on the outer surface . The garment features a full front opening with a left-over-right, six-snap closure; a pointed collar; vertical pockets below the waist; long sleeves with encased, elastic cuffs; a hemmed bottom fitted with a drawstring for tightening; and a 100% cotton sherpa lining. In your letter, you provided documentation that the jacket is water resistant in accordance with AATCC Test Method 35. Style V3699 is eligible for classification as water resistant. If the jacket passes the water resistant test as specified in Harmonized Schedule of the United States (HTSUS), Chapter 62, Additional U.S. Note 2, then the applicable subheading for the garment will be 6201.93.6000, 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: Water resistant. The duty rate will be 7.1% ad valorem. If the jacket does not pass the water resistant test, the applicable subheading for style V3699 will be 6201.93.6511, 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: Other: Men’s. The rate of duty will be 27.7% 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 https://hts.usitc.gov/current. 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 Deanna Boldt via email at deanna.m.boldt@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division