The tariff classification of a men’s hunting jacket from China

N101156 April 30, 2010 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6201.93.3511 Ms. Pat McKeldin Under Armour, Inc. 1020 Hull St. Baltimore, MD 21230 RE: The tariff classification of a men’s hunting jacket from China Dear Ms. McKeldin: In your letter dated April 12, 2010, you requested a tariff classification ruling. You submitted a sample, which we are returning as you requested. The item in question, Skysweeper Hoody style #1209622A, is a men’s pullover hunting jacket with portions of knit and woven fabrics. The majority of the front and back panels consists of a 100% polyester brushed knit fabric, while the sleeves, the back yoke, the upper chest and a small piece surrounding the armhole in both the front and back consist of a 100% nylon woven, waterproof fabric with a visible coating on the inner surface and a camouflage design on the exterior. The jacket has a half-zip front closure extending to the top of the collar, long sleeves with a hook-and-loop tab at the wrists, a permanently attached hood with an elasticized, locking drawstring, zippered pockets at the waist, side-entry pockets with hook-and-loop closures in the chest, a single pocket in the chest below the zipper closure, an elasticized drawstring with a cord lock at the bottom hem and a heavily napped fleece lining throughout. Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI), which are to be applied in sequential order. GRI one directs us to classify according to the terms of the headings and any relative section and chapter notes. For a garment to be classified under the woven provisions in heading 6210, HTSUS, it must be made up of a qualifying fabric of chapter 59. While this garment has portions of qualifying fabric, it is not regarded as being made up of such fabric and is therefore excluded from classification in heading 6210, HTSUS. Similarly, the water resistant provisions in chapter 62 require that the garment be water resistant, not merely a portion of it. Thus, in accordance with GRI one the jacket is not eligible for classification as water resistant. GRI 2 states that goods consisting of more than one material, as is the case here, are to be classified according to the principles of rule 3. The relevant portion of rule 3 is 3(b), which refers to the essential character in goods of different materials or components. Applying GRI 3(b) to this garment, we find that neither the knit nor the woven portions provide the essential character. Therefore, the jacket is classifiable in accordance with GRI 3(c), in the heading which occurs last among those equally meriting consideration, which in this case is the provision for woven anoraks and similar articles. The applicable subheading for style #1209622A will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers. The rate of duty 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/. 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