The tariff classification of a men’s bonded jacket from China.

N197729 May 14, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Mr. Ted Kaidas Free Country 1071 Avenue of the Americas New York, NY 10018 RE: The tariff classification of a men’s bonded jacket from China. Dear Mr. Kaidas: In your letter dated December 13, 2011, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis. Your sample was destroyed during the analysis and cannot be returned. Style M2866411 is a men’s jacket constructed from two different bonded fabrics. The back panel and approximately one-third of the front panels are constructed from a fabric consisting of an outer layer of woven 93% polyester/7% spandex fabric, a middle layer of a polyurethane plastic membrane and an inner layer of 100% polyester weft knit pile fabric. The sleeves and the remainder of the front panels are constructed from a bonded fabric consisting of an outer layer of woven 93% polyester/7% spandex fabric, a middle layer of a polyurethane plastic membrane and an inner layer of 100% polyester brushed warp knit tricot non-pile fabric. The plastic between the layers of textile fabric is not visible in cross-section in either of these laminated fabrics. Style M2866411 features a stand-up collar, a full front opening with a zippered closure, a 100% polyester brushed tricot knit lining on the front panels, long sleeves with a hook- and-loop-secured tab closure at the ends, a vertical-entry zippered pocket on the left chest, zippered side entry pockets at the waist, a vertical-entry zippered pocket on the left sleeve and an elasticized drawstring with cord locks at the bottom of the garment. Laboratory analysis has determined that the inner layer of the laminated fabric on the back panel and on a portion of the front panels is of weft knit extended sinker loop type brushed pile construction. Laboratory analysis has also determined that the inner layer of the laminated fabric on the sleeves and the remainder of the front panels is of warp knit non-pile construction. General Rule of Interpretation 3 (GRI 3) of the Harmonized Tariff Schedule of the United States (HTSUS) directs us that when two or more headings each refer only to part of the materials in a product we should classify according to the material or component that imparts the essential character. Failing that, classification is based on the heading that occurs last in the tariff among those which equally merit consideration. In this case there are two fabric constructions: by definition, the lamination with a knit pile inner portion is considered to be knit fabric for tariff classification purposes; the warp knit non-pile lamination is considered to be of woven construction due to the woven fabric on the exterior. Neither the knit pile lamination nor the woven lamination imparts the essential character to this jacket. Consequently, it is classifiable in the heading that occurs last among those equally meriting consideration. In this case that is in the provisions of the tariff covering woven apparel. You stated in your letter that the plastic membrane in the laminated fabrics imparts water resistance to the jacket; however, you did not include any supporting information. Style M2866411 is eligible for classification as water resistant. If the jacket passes the water resistance test specified in HTSUS Chapter 62, U.S. Legal Note 2, then the applicable HTSUS subheading for the garment will be 6201.93.3000, which provides for other men's or boys’ anoraks (including ski-jackets), 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 HTSUS subheading for the garment will be 6201.93.3511, which provides for other men's anoraks (including ski-jackets), windbreakers and similar articles of man-made fibers, 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 the 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