The tariff classification of men’s sleeveless jackets from Vietnam

N361697June 12, 2026CLA-2-61:OT:RR:NC:N3 348
CATEGORY: Classification
TARIFF NO.: 6101.30.2010; 6201.40.7000
Andrea LiebigW.L. Gore & Associates Inc101 Lovett DriveElkton, MD 21921RE: The tariff classification of men’s sleeveless jackets from VietnamDear Ms. Liebig:In your letter dated
May 14, 2026
, you requested a tariff classification ruling. T samples will be returnedhe,as requested.Style 600712 “Alpha Fleece Vest” is a men’s hip-length sleeveless jacket constructed from 91% polyester,and 9% spandex woven fabric. The unlined sleeveless jacket features a full front opening secured by a zipperclosure that extends to the top of a stand-up collar, zippered pockets below the waist, an inside pocket with azipper closure at the left chest, and an elasticized hemmed bottom.Style 600497 “Stratus Vest 2.0” is a men’s hip-length sleeveless jacket constructed from 100% polyesterwoven fabric bonded to a 100% polyester knit fleece fabric. The sleeveless jacket features a full frontopening secured by a zipper closure that extends to the top of a stand-up collar, zippered pockets below thewaist, a pocket at the left chest secured by a zipper closure, and a straight hemmed bottom fitted with adrawcord and a cord lock for tightening.Style 600477 “Jetstream Vest” is a men’s hip-length sleeveless jacket constructed from 100% polyester knitfabric bonded to a 100% polyester knit fleece fabric. The sleeveless jacket features a full front openingsecured by a zipper closure that extends to the top of a stand-up collar, zippered pockets below the waist, apocket at the left chest secured by a zipper closure, and a straight hemmed bottom fitted with a drawcord anda cord lock for tightening.In your letter, you submitted a test report for style 600712 from an independent laboratory certifying that thegarment passed the water resistance test. We have not confirmed those results in our own laboratory;however, the CBP officer handling the transaction may choose to do so at the time of importation.Based on the information you provided, the applicable subheading for style 600712 will be 6201.40.7000,Harmonized Tariff Schedule of the United States (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: Of man-made fibers: Anoraks (including ski-jackets),windbreakers and similar articles (including padded, sleeveless jackets): Other: Other: Other: Other: Waterresistant. The rate of duty will be 7.1 percent ad valorem.Additionally, you stated that the knitted fleece fabric, for styles 600497 and 600477, is of pile construction.We have not confirmed these results in our own laboratory; however, the CBP officer handling thetransaction may choose to do so at the time of importation. The legal notes to chapter 60 provide additionalguidance for classifying this type of construction. Chapter 60, Note 1 (c) states that this chapter does not“Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of chapter 59However, cover . or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in headingknitted 6001.” As a result, style 600497 and 600477 are not considered to be made up of fabrics of Chapter 59 butare constructed from fabrics of heading 6001, HTS.Consequently, the applicable subheading for styles 600497, and 600477 will be 6101.30.2010, HTSUS,which provides for Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets),windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: Of man-madefibers; Other: Other: Men’s. The general rate of duty will be 28.2 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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 providedat https://hts.usitc.gov/.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS.Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.The holding set forth above applies only to the specific factual situation and merchandise description asidentified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodicverification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Rosemarie Hayward at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division