The tariff classification of a man’s jacket from Vietnam

N258222 January 15, 2015 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000 Ms. Rachael A. Slisz Patagonia Inc. 259 West Santa Clara Street Ventura, CA 93001 RE: The tariff classification of a man’s jacket from Vietnam Dear Ms. Slisz: In your letter dated October 9, 2014, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis, during which the sample you submitted was destroyed. Style 6500, a man’s hip-length jacket is constructed from an 86% polyester and 14% spandex woven fabric bonded to a 100% polyester finely brushed knit fabric. The brushed knit fabric was analyzed by the CBP laboratory and found to be of warp knit non-pile construction. The jacket features a full front zipper closure that extends to the top of the collar, long sleeves, zipper pocket at the left chest, zipper pockets at the waist, and a hemmed bottom. The woven exterior fabric of the jacket imparts the essential character to the garment. There is no plastic visible when the laminated fabric is examined in cross-section. The CBP laboratory found the jacket meets the water resistant requirements of Harmonized Tariff Schedule of the United States (HTSUS) Chapter 62 Additional U.S. Note 2. The applicable subheading for the style 6500 will be 6201.93.3000, HTSUS, which provides for Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Water resistant. The rate of duty will be 7.1 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 Natalie Hanson via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division