The tariff classification of a man’s double jacket set from China

N030398 July 8, 2008 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6201.92.2051; 6201.93.3511 Ms. Dalyn Lombardi Tommy Hilfiger U.S.A., Inc. 200 Liberty Way Cranbury, N.J. 08512 RE: The tariff classification of a man’s double jacket set from China Dear Ms. Lombardi: In your letter dated June 4, 2008, you requested a classification ruling. The sample submitted, “Elk 3-in-1 Parka,” style number 870522904, is a man’s two piece set consisting of an upper thigh-length outer jacket and a hip-length inner jacket which can be zippered together along the front edges and snapped together at the nape of the neck and at the wrist areas to be worn as one garment. Although the garments are worn together, each garment can also be worn separately and will be classified as a separate garment. The outer jacket has a shell composed of a woven 100% cotton fabric. The jacket has an integral hood that features a drawcord tightening, a knit polyester fake fur lining and a removable fake fur ruff that is held to the hood by snaps. The jacket has a full front opening secured by a zipper closure, a secondary zipper for attaching the inner jacket and an overlapping flap with six snap closures that covers the front zipper area. The jacket also has two chest pockets with zipper closures, long sleeves with a button and tab closure at the wrist area, an inner drawcord tightening at the waist, two double entry front pockets with flaps secured by a one-button closure and a drawcord tightening through the bottom hem. A tab with a snap closure at the nape of the neck and on the inner portion of the wrist areas are used for attachment of the inner jacket. The inner jacket has a shell composed of a woven 100% polyester fabric that is quilted to a nonwoven polyester batting insulation. The jacket is lined in the body and on the inner portion of the collar with a knit polyester fake fur fabric and in the sleeves with a woven polyester fabric. The jacket has a stand-up collar that is edged with a capping fabric, a full front opening secured by a reversible zipper pull closure that extends to the top of the collar, long sleeves with capping fabric at the wrist areas, two front in-seam pockets with zipper closures at the waist, an inner pocket and a drawcord tightening through the bottom hem. An elasticized loop on the rear portion of the collar and on the outer portion of the wrist areas are used for attachment to the outer jacket. In a phone conversation you indicated that neither the outer jacket nor the inner jacket has a coating for water resistance. The samples are being returned to you as you have requested. The applicable subheading for the outer jacket will be 6201.92.2051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s anoraks, windbreakers and similar articles: of cotton: other: other: other. The duty rate will be 9.4 percent ad valorem. The applicable subheading for the inner jacket will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s anoraks, windbreakers and similar articles: of man-made fibers: other: other: other. 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/. The outer jacket falls within textile category 334. The inner jacket falls within textile category 634. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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