CLA-2-62:OT:RR:NC:N3:348
Ms. Belinda Lopez
Phillips-Van Heusen Corporation
200 Madison Avenue
New York, NY 10016
RE: The tariff classification of a men’s jacket from Vietnam.
Dear Ms. Lopez:
In your letter dated November 14, 2011, you requested a tariff classification ruling.
The submitted sample, Style DN2157, is a men’s faux leather jacket. It is made of knit 100% polyester fabric, coated on the outer surface with polyurethane compact plastic sheeting, which completely obscures the underlying fabric. The polyester knit fabric has been brushed, creating a dense fibrous surface. The jacket also features: stand up collar; a full front zipper closure; long sleeves; 1 patch pocket at the chest; and 2 vertical zippered pockets at the waist.
You have also requested the classification for the jacket if composed of 60% cotton/40% polyester knit fabric coated on the outer surface with polyurethane compact plastic that completely obscures the underlying fabric.
If composed of polyester fabric…the applicable subheading will be 6210.40.3000, 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 men’s or boys’ garments: of man-made fibers: having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric. The rate of duty will be 3.8% ad valorem.
If composed of cotton/polyester fabric…the applicable subheading will be 6210.40.7000, HTSUS, which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906, or 5907: other men’s or boys’ garments: other: having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric. The rate of duty will be 3.3% 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 Rosemarie Hayward at (646) 733-3064.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division