The tariff classification of a man’s pullover jacket from Vietnam

NY I80127 April 23, 2002 CLA-2-62:RR:NC:WA:357 I80127 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Mr. Charles Spoto Alba Wheels Up International, Inc. 150-30 132nd Avenue, Suite 208 Jamaica, New York 11434 RE: The tariff classification of a man’s pullover jacket from Vietnam Dear Mr. Spoto: In your letter dated April 2, 2002, on behalf of Eastern Pacific Apparel, you requested a classification ruling. The sample submitted, style number 61300F2, is a man’s hip-length pullover jacket constructed of a shell composed of a woven 100% polyester fabric. In a phone conversation you indicated that the garment’s shell fabric has a polyurethane coating for water resistance. The jacket is lined in the body and sleeves with a knit mesh fabric and on the inner portion of the collar, rear yoke and on each side of the front zipper opening with a brushed knit fleece fabric. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket has a stand-up collar with a partial opening at the neck that is secured by a zipper closure. The garment features long sleeves with elasticized cuffs, six grommets under each armhole for ventilation, two front pockets with hook and loop fasteners and an elasticized waistband. The sample is being returned to you as you have requested. This garment is eligible for classification as water resistant. If the jacket passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment will be 6201.93.3000, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.2 percent ad valorem. If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6201.93.3511, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 28.1 percent ad valorem. 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 Customs officer handling the transaction may choose to do so at the time of importation. The jacket falls within textile category designation 634. Based upon international textile trade agreements products of Vietnam are not presently subject to quota restraints nor the requirement of a visa. 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 W. Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division