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NY K89892

October 21, 2004

CLA-2-62:RR:NC:WA:357 K89892


TARIFF NO.: 6201.93.3000; 6201.93.3511

Mr. John Nagel
Sara Lee Branded Apparel
1000 East Hanes Mill Road, 4th Floor
Winston-Salem, NC 27105

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

Dear Mr. Nagel:

In your letter dated September 27, 2004, you requested a classification ruling.

The sample submitted, style number V9002, is a man’s hip-length pullover jacket constructed of a shell composed of a woven 100% polyester fabric. In a phone conversation you indicated that the jacket has a polyurethane coating for water resistance. The jacket is lined 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 partial front opening at the neck area that is secured by a zipper closure. An overlapping flap with three hook and loop fasteners covers the zipper area. The jacket has long sleeves with elasticized cuffs, reflective piping fabric around the armhole area and along the length of each sleeve, two front hand warmer pockets with zipper closures at the waist, a free-hanging rear yoke that is secured by two tack stitches and a drawcord tightening through the bottom hem. The “Champion” logo is embroidered onto the left chest area.

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.

The jacket falls within textile category designation 634. Based upon international textile trade agreements products of Vietnam are not presently subject to quota restraints or the requirement of a visa.

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.


Robert B. Swierupski

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