The tariff classification of a women’s padded sleeveless jacket from China

N208452 March 27, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.93.2020 Mr. Mark Rave Ariat International, Inc. 3242 Whipple Road Union City, CA 94587 RE: The tariff classification of a women’s padded sleeveless jacket from China Dear Mr. Rave: In your letter dated March 6, 2012, you requested a tariff classification ruling. The sample submitted, style name “Lexi Vest,” is a women’s hip-length padded sleeveless jacket with a shell composed of a woven 83% polyester/17% nylon fabric that is quilted in a diamond pattern to a nonwoven 100% polyester batting insulation. The garment is lined with a woven 100% nylon fabric. In a phone conversation you indicated that the garment has a fluoropolymer application. The fluoropolymer treatment is not visible as that term is defined in the tariff, therefore HTSUS 6210 does not apply. The garment is slightly fitted at the waist, is sleeveless with oversized armholes and has a stand-up collar and a full front opening secured by a zipper closure that extends to the top of the collar. An overlapping flap with three snaps at the collar and one snap at the bottom hem covers the zipper area. The garment has two front pockets with zipper closures at the waist and a straight cut hemmed bottom with a zipper opening on each side of the rear panel. The “Ariat” tradename and logo are featured on the lower portion of the left front panel, on the metal snaps and zipper pulls, and on the rear yoke. The sample is being returned to you as you have requested. In your letter you stated that the garment is water resistant; however, padded, sleeveless jackets are not among the garment types that are eligible for water resistant classification. The applicable subheading for the padded sleeveless jacket will be 6202.93.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls anoraks, windbreakers and similar articles: Of man-made fibers: Other: Padded, sleeveless jackets: Other. The rate of duty will be 14.9 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, Thomas J. Russo Director National Commodity Specialist Division