The tariff classification of a men’s jacket from China

N078000 October 20, 2009 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6202.92.1500; 6202.92.2061 Mr. Karl F. Krueger Radix Group International dba DHL Global Forwarding 2660 20th St. Port Huron, MI 48060 RE: The tariff classification of a men’s jacket from China Dear Mr. Krueger: In your letter dated September 15, 2009, on behalf of Orvis Company, you requested a tariff classification ruling. The sample you submitted is being returned as you requested. The item in question, style 75RO, is a men’s outerwear jacket that has a shell made from a woven 100% cotton fabric and a partial free-hanging liner made from a 100% polyester knit mesh fabric. The jacket has a full front opening with a two-way zipper closure that extends to the top of the collar and is covered by a buttoned flap, double entry patch pockets with buttoned flaps at the waist, bellows pockets with buttoned flaps in the chest, long sleeves with vents and buttoned cuffs, a tunneled drawstring at the waist and a hood that stores within the collar. The shell fabric is manufactured by Nextec, and has been treated with a “patented encapsulation technology (that) places a silicone barrier inside the fabric, not just on the surface.” You indicated that Nextec has previously received a classification ruling on imports of piece goods. In that ruling, HQ 965691, two types of fabric were classified in Chapter 54, HTSUS, rather than in Chapter 59. While the information you provided and the manufacturer’s website suggest that the individual yarns are coated, ruling HQ 965691 discusses the process of treating the material in detail and indicates that the application takes place after the fabric is woven. This jacket is eligible for classification in the water resistant provisions of the HTSUS, which do not require that the garment be made from a fabric of Chapter 59, HTSUS. Please note that the test report you provided has no indication of testing in accordance with AATCC Method 35, which is the method used for tariff classification purposes. If meeting the requirements of HTSUS Chapter 62 Additional US Note 2, the applicable subheading for the jacket will be 6201.92.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ anoraks (including ski-jackets), windbreakers and similar articles, of cotton: water resistant. The rate of duty will be 6.2 percent ad valorem. If not meeting the requirements of HTSUS Chapter 62 Additional US Note 2, the applicable subheading for the jacket will be 6201.92.2051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s anoraks (including ski-jackets), windbreakers and similar articles, of cotton. The rate of duty will be 9.4 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, Robert B. Swierupski Director National Commodity Specialist Division