The tariff classification of a men’s jacket from Vietnam

N302980 February 25, 2019 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.6000; 6201.93.6511 Mr. Paul Vroman Radix Group International dba DHL Global Forwarding 2660 20th Street Port Huron, MI 48060 RE: The tariff classification of a men’s jacket from Vietnam Dear Mr. Vroman: In your letter dated January 31, 2019, you requested a tariff classification ruling on behalf of your client, The Orvis Company Inc. Per your request, the sample will be returned. Style 2SGH is a men’s, hip-length, jacket constructed from 100% woven, nylon fabric coated with acrylic. The acrylic coating is not visible as that term is defined in the tariff. The front panels and back panel are lined with 100% nylon, woven fabric quilted to a non-woven, polyester batting. The side panels are lined with knit, mesh fabric, which are quilted to a non-woven, polyester batting. The garment features a full front opening with a zipper closure that extends to the base of a scuba-type hood; an internal storm flap; long, tapered, hemmed, sleeves; zippered pockets below the waist; a zippered chest pocket; an inner, zippered, chest pocket; and a hemmed bottom threaded with a drawcord and locks for tightening. In your letter, you state that the garment is coated with acrylic for water resistance. In support of your claim, you provided an independent laboratory report showing the jacket passes the water resistant test as described in Harmonized Tariff Schedule of the United States (HTSUS), Chapter 62, Additional U.S. Note 2. We have not confirmed the results in our own laboratory; however, the CBP officer handling the transaction may choose to do so at the time of importation. Style 2SGH is eligible for classification as water resistant. If the jacket passes the water resistant test as specified in HTSUS, Chapter 62, Additional U.S. Note 2, then the applicable subheading for the garment will be 6201.93.6000, 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: Other: Water resistant. The duty rate will be 7.1% ad valorem. If the jacket does not pass the water resistant test, the applicable subheading for style 2SGH will be 6201.93.6511, 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: Other: Other: Men’s. The rate of duty will be 27.7% 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 the World Wide Web at https://hts.usitc.gov/current. 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 Deanna Boldt via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division