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

N181486 September 15, 2011 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6201.93.3511 Ms. Kaye Pangborn VF Imagewear, Inc. 545 Marriott Drive Nashville, TN 37214 RE: The tariff classification of a men’s pullover jacket from China Dear Ms. Pangborn: In your undated letter you requested a tariff classification ruling. The item in question, style TF31, is a men’s unlined, long sleeve V-neck pullover jacket. The neckline and cuffs are trimmed with a rib knit fabric, while the bottom hem is elasticized. The garment has on-seam front pockets at the waist and a single kangaroo pocket in the lower back. The shell is made predominantly from a 100% polyester “micro twill” woven fabric which has been treated for water resistance. The sleeves and the body have inserted panels of a knit mesh fabric that is not treated for water resistance. The panels on the sleeves are on the under-portion, extend from the body seam to the wrist and taper from approximately eight inches to five inches in combined width. The portions on the jacket’s body consist of front and back panels in each side extending from the sleeve seam to the waist and range from approximately nine inches to seven inches in combined width. You asked whether the knit inserts preclude classification of this garment as water resistant. The water resistant provisions are governed by U.S. Legal Note 2 to Chapter 62, Harmonized Tariff Schedule of the United States (HTSUS), which requires that the garment, not merely the treated fabric, must pass the test for water resistance. Accordingly, in cases where the untreated portions are significant, as is the case here, the garment will be precluded from the water resistant subheadings of the tariff. The applicable subheading for style TF31 will be 6201.93.3511, HTSUS, which provides for other men’s or boys’ 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