CBP Ruling N179840 — The tariff classification of a women’s jacket from Vietnam

Tariff classification

Headings: 6202

Product description

The sample submitted, style number 3710, “Ladies Premier Jacket,” is a women’s hip-length jacket with a shell composed of a woven 100% polyester fabric. The jacket is lined with a woven 100% polyester taffeta fabric. In a fax you submitted you indicated that the jacket has a water resistant treatment on the outer portion of the shell fabric, a polyurethane coating on the inner surface of the shell fabric and a polyurethane coating on the lining fabric to prevent fraying at the seams. The coatings are not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket has a stand-up collar, a full front opening secured by a zipper closure that extends to the top of the collar, long sleeves with elasticized cuffs, two front pockets at the waist area and a drawcord tightening through the bottom hem. 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

Full text

N179840 September 7, 2011 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, Ga 30813 RE: The tariff classification of a women’s jacket from Vietnam Dear Mr. Rizner: In your letter dated August 8, 2011, you requested a tariff classification ruling. The sample submitted, style number 3710, “Ladies Premier Jacket,” is a women’s hip-length jacket with a shell composed of a woven 100% polyester fabric. The jacket is lined with a woven 100% polyester taffeta fabric. In a fax you submitted you indicated that the jacket has a water resistant treatment on the outer portion of the shell fabric, a polyurethane coating on the inner surface of the shell fabric and a polyurethane coating on the lining fabric to prevent fraying at the seams. The coatings are not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket has a stand-up collar, a full front opening secured by a zipper closure that extends to the top of the collar, long sleeves with elasticized cuffs, two front pockets at the waist area and a drawcord tightening through the bottom hem. 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 6202.93.4500, which provides for other women's or girls’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.1 percent ad valorem. If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6202.93.5011, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers. The duty rate 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 W. Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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