CLA-2-62:OT:RR:NC:N3:357

Ms. Hayley Birt
Lululemon Athletica USA, Inc.
2201 140th Avenue East Suite 700
Sumner, WA 98390

RE: The tariff classification of women’s outerwear garments from Vietnam

Dear Ms. Birt:

In your letter dated May 29, 2013, you requested a tariff classification ruling. Your samples will be returned.

Style LW4978S-532TX-Right as Rain is a woman’s coat constructed from 100% nylon woven fabric, which has a visible polyurethane coating on the inner surface.  The fully lined coat extends to above the knee area and features a full front opening that is secured by a double pull zipper closure, which extends to the top of the collar, a hood with a draw cord tightening, long sleeves, two vertical pockets with zipper closures at the waist, an inside pocket with a zipper closure at the left chest, an inner draw cord tightening at the waist, and a hemmed bottom.

Style LW4B14S-900TX-Polar Parka is a woman’s coat constructed from 100% nylon woven fabric, which has a visible polyurethane coating on the inner surface.  The coat is lined with a woven man-made fiber fabric that is quilted to a nonwoven polyester batting insulation. The coat extends to the mid-thigh area and features a full front opening that is secured by a double pull zipper closure, which extends to the top of the collar with an overlapping flap secured by a single snap closure that covers the front zipper area, a hood with a chin guard secured by two snap closures and a draw cord tightening, long sleeves with inner stretch storm cuffs with thumb slots, two vertical pockets with zipper closures and flaps at the waist, an inside pocket with a zipper closure at the left chest, an inner draw cord tightening at the waist, and a hemmed bottom.

Style LW4B10S-878TX-Raindrop is a woman’s jacket constructed from 100% polyester woven fabric which has a visible polyurethane coating on the inner surface.  The lined jacket has a full front opening that is secured by a zipper closure, which extends to the top of the collar, and a hood with draw cord tightening; the hood can be rolled up and stored within the collar by a zipper closure.  The jacket features long sleeves with elastic cuffs and inner stretch storm cuffs with thumb slots, two vertical pockets with zipper closures at the waist, an inside pocket with a zipper closure at the left chest, and a hemmed bottom. The rear portion of the jacket has a free-hanging yoke.

In your letter you suggested classification for the outwear garments under the water resistant provisions in Chapter 62. An examination of each garment indicates that the shell is visibly coated. Therefore, in accordance with HTS Chapter 62 Legal Note 5, each garment is classifiable in HTS heading 6210.

The applicable subheading for styles LW4978S-532TX-Right as Rain and LW4B14S-900TX-Polar Parka will be 6210.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other garments, of the type described in subheadings 6202.11 to 6202.19: Of man-made fibers: Other. The rate of duty will be 7.1 percent ad valorem.

The applicable subheading for style LW4B10S-878TX-Raindrop will be 6210.50.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other women’s or girls’ garments: Of man-made fibers: Other: Anoraks (including ski-jackets), wind breakers and similar articles. 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 the 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