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N150687 N1 Ruling Active

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

Issued March 25, 2011 by U.S. Customs and Border Protection.

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N1 N150687 (March 25, 2011)

Tariff classification

HTS codes: 6201.93.3511, 6201.93.3000

Headings: 6201

Product description

You submitted a sample, which we are returning as you requested. The item in question, style 229109, is made from a 100% polyester dobby weave fabric treated to pass the water resistance test (AATCC-35). The item has a full front zipper closure extending to the top of the collar, long sleeves with elasticized ends, zippered pockets at the waist and an elasticized drawstring with a cord lock at the bottom hem. The jacket has contrasting color inserts on the front and back where the sleeves join the body panels. These inserts are also treated for water resistance. While the documents that you provided indicate that the shell fabric is treated for water resistance, they do not specify whether there is a rubber or plastics application as required by the tariff. While there is no rubber or plastics detectible in a casual handling of the article, as long as the garment is made water resistant as a result of such an application, the jacket may still be classifiable as water resistant. If this jacket meets the requirements of HTS Chapter 62 Additional U.S. Legal Note 2,

CBP rationale

the applicable subheading for style 229109 will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers: water resistant. the applicable subheading for style 229109 will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers.

Full text

N150687 March 25, 2011 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Mr. Mike Rizner Augusta Sportswear P.O. Box 14939 Augusta, GA 30919 RE: The tariff classification of a men’s outerwear jacket from Vietnam Dear Mr. Rizner: In your letter dated February 22, 2011, on behalf of Holloway, you requested a tariff classification ruling. You submitted a sample, which we are returning as you requested. The item in question, style 229109, is made from a 100% polyester dobby weave fabric treated to pass the water resistance test (AATCC-35). The item has a full front zipper closure extending to the top of the collar, long sleeves with elasticized ends, zippered pockets at the waist and an elasticized drawstring with a cord lock at the bottom hem. The jacket has contrasting color inserts on the front and back where the sleeves join the body panels. These inserts are also treated for water resistance. While the documents that you provided indicate that the shell fabric is treated for water resistance, they do not specify whether there is a rubber or plastics application as required by the tariff. While there is no rubber or plastics detectible in a casual handling of the article, as long as the garment is made water resistant as a result of such an application, the jacket may still be classifiable as water resistant. If this jacket meets the requirements of HTS Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for style 229109 will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers: water resistant. The rate of duty will be 7.1 percent ad valorem. If not meeting the requirements of HTS Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for style 229109 will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 William Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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