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 jackets from Vietnam and Bangladesh
Dear Ms. Birt:
In your letter dated June 26, 2013, you requested a tariff classification ruling. Your samples will be returned.
Style LW4621S-Hustle is a woman’s jacket constructed from 100% polyester woven fabric with a DWR (durable water repellant) finish. The fully 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 slant pockets with flaps secured by zipper closures at the waist, and an elasticized hemmed bottom.
Style LW4C26S-Run: Bandit is a woman’s jacket constructed from 100% polyester woven fabric with a DWR finish. The fully lined jacket has a full front opening that is secured by a zipper closure, which extends to the top of the collar, and a removable hood with draw cord tightening. The jacket features long sleeves with rib knit cuffs that have thumb hole openings, two vertical pockets with zipper closures at the waist, and a drawstring tightening slightly above the hemmed bottom.
In your letter, you stated that the jackets will be tested for water resistance according to the AATCC Test Method 35.
The LW4621S-Hustle and LW4C26S-Run: Bandit jackets are eligible for classification as water resistant. If the jackets pass 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 garments will be 6202.93.4500, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.1 percent ad valorem. If the LW4621S-Hustle and LW4C26S-Run: Bandit jackets do not pass the water resistance test, then the applicable HTS subheading for the garments will be 6202.93.5011, which provides for other women'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 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 Fung King Kong at (646) 733-3047.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division