The tariff classification of a women’s woven jacket from Vietnam

N302215 September 24, 2019 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.93.5511 Mr. Anthony LoPresti S. J. Stile Associates Ltd. 181 South Franklin Ave. Valley Stream, NY 11581 RE: The tariff classification of a women’s woven jacket from Vietnam Dear Mr. LoPresti: In your letter dated November 16, 2018, you requested a tariff classification on behalf of your client, Theory LLC. Per your request, the sample will be returned. Style I075103M is a women’s moto-styled jacket. In correspondence with this office, you state that the garment is constructed from 80% polyester, 20% polyurethane, nonwoven fabric. The Customs and Border Protection (CBP) laboratory analyzed the garment fabric, and found that it is constructed of a 100% polyester woven fabric impregnated, coated, or covered with plastic, which has fibers attached to the surface. The plastic is not visible as the term is defined in the tariff. The fully lined garment features an asymmetrical full front opening with a zipper closure, notched lapels, epaulets, and long hemmed sleeves with zippered cuffs. The garment contains four pockets. Two zippered pockets and a flap pocket with a snap closure are located below the waist, and a zippered pocket is located on the chest. The bottom hem contains an attached belt with an adjustable buckle closure. The applicable subheading for style I075103M will be 6202.93.5511, 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: Other: Other: Other: Other: Women’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