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

Ms. Jenny Helm
Gear For Sports, Inc.
9700 Commerce Parkway
Lenexa, KS 66219

RE: The tariff classification of a men’s jacket from Vietnam

Dear Ms. Helm:

In your letter dated December 14, 2010, you requested a tariff classification ruling.

The sample submitted, style number UM1920, is a men’s hip-length jacket with a shell composed of a woven 100% polyester fabric which has a polyurethane coating. The garment is lined in the upper portion of the body with a mesh fabric.

The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply.

The jacket has an integral hood and a full front opening secured by a zipper closure that extends to the chin area. The garment has long sleeves, a banded cuff secured by a tab with a hook and loop closure, two front pockets with a snap closure at the waist and a straight cut hemmed bottom.

The sample is being returned to you as you have requested.

This garment is eligible for classification as water resistant. If the jacket passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment will be 6201.93.3000, which provides for other men's or boys’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.1 percent ad valorem.

If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6201.93.3511, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 27.7 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,

Robert B. Swierupski
Director
National Commodity Specialist Division