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

NY K89666 October 22, 2004 CLA-2-62:RR:NC:TA:357 K89666 CATEGORY: Classification TARIFF NO.: 6201.93.3000 Mr. John Nagel Sara Lee Branded Apparel 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a men’s pullover jacket from Vietnam Dear Mr. Nagel: This letter replaces the ruling letter we sent to you under file number J85617. The purpose of this replacement letter is to correct the description of the shell fabric and the resulting classification. A corrected letter follows. In your letter dated June 6, 2003, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style B1203, is a men’s pullover jacket with a shell made from a woven 100% nylon taffeta fabric with a polyurethane coating for water resistance. It is fully lined in the body and sleeves. The jacket has a V-neck with crossover rib knit trim, elasticized sleeve ends, a rib knit waistband, slant pockets at the waist and a partial side zipper opening. This garment is eligible for classification as water resistant According to a laboratory report you provided the jacket meets the requirements of HTSUS Chapter 62 Additional U.S. Note 2, which describes the tariff requirements for water resistance. We have not verified those results in our laboratory; however, the responsible Customs officer may choose to do so at the time of importation. The applicable subheading for the jacket will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s or boys’ anoraks (Including ski-jackets), windbreakers and similar articles, of man-made fibers, water resistant. The duty rate will be 7.1 percent ad valorem. This jacket falls within textile category designation 634. Based upon international textile trade agreements products of Vietnam are not currently subject to quota or 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