CBP Ruling N197727 — The tariff classification of a women’s jacket from China

Tariff classification

Headings: 6202

GRI rules applied: GRI 1, GRI 2, GRI 3(b), GRI 3(c)

Product description

The sample is being returned to you. The item in question, style L2167, is a women’s outerwear jacket with a permanently attached hood. It has a full front opening with a zipper closure, long sleeves, zippered pockets at the waist, another zippered pocket in the left chest and an elasticized drawstring with a cord lock through the bottom hem. The chest, the upper back and a small portion of the sleeves are made from a woven 100% polyester coated fabric quilted to a nonwoven batting. The lower front and back and most of the sleeves are made from a knitted polyester fleece fabric. Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI), which are to be applied in numerical sequence. GRI 1 directs that goods are classifiable according to the terms of the headings and any relative section or chapter notes. Heading 6210, which you cited in your letter, applies to garments “made up” of certain fabrics of chapters 56 and 59, HTS. In Treasury Decision 91-78 it was ruled that for a garment to be considered made up for purposes of heading 6210 it must have its essential character imparted by the fabric or, alternatively, the garment must be advanced to such a state that its final identity is certain. In our opinion this jacket does not qualify as being made up of a coated fabric. 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.

CBP rationale

The applicable subheading for style L2167 will be 6202.93.5011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers.

Full text

N197727 January 13, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.93.5011 Mr. Ted Kaidas Free Country 1071 Avenue of the Americas New York, NY 10018 RE: The tariff classification of a women’s jacket from China Dear Mr. Kaidas: In your letter dated December 13, 2011, you requested a tariff classification ruling. The sample is being returned to you. The item in question, style L2167, is a women’s outerwear jacket with a permanently attached hood. It has a full front opening with a zipper closure, long sleeves, zippered pockets at the waist, another zippered pocket in the left chest and an elasticized drawstring with a cord lock through the bottom hem. The chest, the upper back and a small portion of the sleeves are made from a woven 100% polyester coated fabric quilted to a nonwoven batting. The lower front and back and most of the sleeves are made from a knitted polyester fleece fabric. Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI), which are to be applied in numerical sequence. GRI 1 directs that goods are classifiable according to the terms of the headings and any relative section or chapter notes. Heading 6210, which you cited in your letter, applies to garments “made up” of certain fabrics of chapters 56 and 59, HTS. In Treasury Decision 91-78 it was ruled that for a garment to be considered made up for purposes of heading 6210 it must have its essential character imparted by the fabric or, alternatively, the garment must be advanced to such a state that its final identity is certain. In our opinion this jacket does not qualify as being made up of a coated fabric. 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 L2167 will be 6202.93.5011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’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, Thomas J. Russo Director National Commodity Specialist Division

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