The tariff classification of a men’s jacket from the Philippines

N302423 February 6, 2019 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.6000; 6201.93.6511 Ms. Pat McKeldin Under Armour, Inc. 2601 Port Covington Drive Baltimore, MD 21230 RE: The tariff classification of a men’s jacket from the Philippines Dear Ms. McKeldin: In your letter dated December 12, 2018, you requested a tariff classification. The sample will be returned under separate cover. Style 1350944 is a men’s, hip-length jacket constructed from 100% nylon, woven fabric. The jacket features a full front opening secured by a zipper closure that extends to the top of a stand-up collar; a hood that conceals in the collar; long, tapered, sleeves with partially, elasticized wrists; underarm vents; a zippered chest pocket; and a hemmed bottom threaded with a drawcord fitted with cordlocks for tightening. You inquire in your letter whether the underarm vents prevent the garment from being classifed as water resistant. It is our opinion that the design and location of the vents do not prevent the garment from being eligible for classification in the water resistant Harmonized Schedule of the United States (HTSUS) subheadings as long as the garment meets the requirements for water resistant as specified in HTSUS, Chapter 62, Additional U.S. Note 2. You state in your letter that style 1350944 meets these requirements. We have not confirmed the results in our own laboratory; however, the CBP officer handling the transaction may choose to do so at the time of importation. Style 1350944 is eligible for classification as water resistant. If the jacket passes the water resistant test as specified in 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 rate of duty will be 7.1 percent ad valorem.If the jacket does not pass the water resistant test, the applicable subheading for style 1350944 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 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 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