The tariff classification of a men’s jacket and pair of trousers from China

N084576 November 24, 2009 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511; 6203.43.3590; 6203.43.4010 Ms. Trisha Riutta Hycreek 101 S. Main St. Ishpeming, MI 49849 RE: The tariff classification of a men’s jacket and pair of trousers from China Dear Ms. Riutta: In your letter dated November 12, 2009, you requested a tariff classification ruling. Two samples were submitted: Style name “Camo Jacket,” is a men’s upper thigh-length jacket with a shell composed of a woven camouflage print 100% polyester microsuede fabric that has a Teflon treatment. The jacket is lined with a mesh fabric in the upper portion of the rear panel, in the upper portion of the right front panel, in the yoke area of the left front panel and in a 3/4 portion of the upper sleeve area. The jacket is lined with a woven fabric in the lower portion of the rear panel, in the lower portion of the right front panel, in a majority of the left front panel and in the lower sleeve area. The jacket has an additional full inner lining composed of a “Smart-Tex” waterproof/windproof polyurethane membrane. The jacket has a stand-up collar with corduroy fabric on the outer surface, a drawcord tightening with a plastic cord stopper in the rear and an opening with snap fasteners in the rear for attachment of a hood or a mesh insect head net, both of which can be rolled up and stored within the collar. The jacket has a full front opening secured by a double-pull zipper closure and a storm flap with five snaps that covers the front zipper area, two zippered pockets at the chest area, the “Hycreek” tradename embroidered above the left chest pocket, two hand warmer pockets with zipper closures above the waist, long sleeves with elastic and a tab with a hook and loop fastener at the cuffs, an inner drawcord tightening at the waist, two large pockets below the waist with flaps secured by snap closures, three inner pockets, one of which has a zipper closure and two that are of a mesh fabric and have a snap closure, and a drawcord tightening through the bottom hem. Style name “Camo Pants,” is a men’s pair of trousers with a shell composed of a woven camouflage print 100% polyester microsuede fabric that has a Teflon treatment. The upper portion of the trousers is lined with a mesh fabric and the lower portion of the legs with a woven fabric. The trousers have an additional full inner lining composed of a “Smart-Tex” waterproof/windproof polyurethane membrane. The trousers have a fly front opening secured by a zipper closure and a front tab with a hook and loop fastener, the “Hycreek” tradename embroidered onto the front tab, four belt loops and four buttons on the front portion of the waistband, two side tabs with adjustable hook and loop fasteners and partial elastic on the rear portion of the waist, two side seam zipper openings below the waist with mesh inserts for ventilation, two front pockets, a right rear pocket with a flap that is secured by snap closures, a label with the “Smart-Tex” trade name on the rear pocket, a cargo pocket with a flap secured by snap closures on the right thigh, the “Hycreek” tradename embroidered on the thigh pocket, and long hemmed legs with a tab secured by a hook and loop fastener at the ankle area. The samples are being returned to you as you have requested. For administrative reasons, the Customs Service does not ordinarily test pre-production garments for water resistance. This jacket 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. This pair of trousers is eligible for classification as water resistant. If the trousers 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 garment will be 6203.43.3590, which provides for other: men’s or boys’ water resistant trousers or breeches: of synthetic fibers. The duty rate will be 7.1 percent ad valorem. If the trousers do not pass the water resistance test, then the applicable HTS subheading for the garment will be 6203.43.4010, which provides for other: men’s trousers and breeches: of synthetic fibers. The duty rate will be 27.9 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 W. Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division