CLA-2-62:OT:RR:NC:N3:357
Mr. Mike Packard
Dash America Inc.
DBA Pearl Izumi USA, Inc.
1886 Prairie Way
Louisville, CO 80027
RE: The tariff classification of a men’s cycling jacket from Vietnam
Dear Mr. Packard:
In your letter dated August 31, 2012, you requested a tariff classification ruling.
The item in question, style 11131314, Men’s Elite Barrier Convertible Jacket, has an outer material composed of a 100% polyester woven fabric. It has a full front opening with a zipper that extends to the top of the collar, long sleeves with elastic at the ends, zippered pockets at the waist and in the lower back and a hemmed bottom with an elasticized drawstring and cord locks. The sleeves and the upper back of the jacket are secured to it by a combination of zippers and hook and loop fasteners. The jacket can be converted into a vest consisting of woven and mesh fabrics by removing this portion.
The other items in your request will be the subject of a separate ruling.
While this garment may be worn either as a jacket or as a vest, as a composite good it is considered to be a jacket for tariff purposes.
Style 11131314 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 HTSUS 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 HTSUS 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 William Raftery at (646) 733-3047.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division