The tariff classification of two men’s and two women’s jackets from China

N200519 February 10, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511; 6202.93.4500; 6202.93.5011; 6210.40.5020; 6210.50.5020 Ms. Gita Yao Milgram & Company Ltd. dba Milgram Freight Services 400-645 Wellington Montreal, QC H3C 0L1, Canada RE: The tariff classification of two men’s and two women’s jackets from China Dear Ms. Yao: In your letter dated November 24, 2011, and received in this office on January 19, 2012, on behalf of Trimark Sportswear Group Ltd., you requested a tariff classification ruling. Two samples were submitted as follows: Style 19552 is a men’s lower hip-length jacket with a shell composed of a woven 100% nylon fabric which has a visible waterproof, breathable polyurethane coating on the inner surface and a water repellent finish. The jacket is lined in the front panels, the rear side panels, the lower portion of the rear panel, the sleeves and the hood with a woven 100% polyester taffeta fabric. The remainder of the rear panel and the inner portion of the collar are lined with a polyester tricot mesh fabric. Both the woven lining fabric and the mesh lining fabric are quilted to a nonwoven polyester batting insulation. The jacket will be imported in sizes S-3XL. The jacket has a zip-off hood with a drawcord tightening and a chin guard secured by a hook and loop fastener, a stand-up collar and a full front opening secured by a zipper closure that extends to the top of the collar. The jacket has long hemmed sleeves with a tab secured by adjustable hook an loop fasteners at the cuffs, inner storm cuffs, a zippered pocket on the right chest, two front pockets with zipper closures at the waist, three inner pockets and a draw cord tightening through the bottom hem. The garment features reflective strips at various areas of the jacket. In your letter you indicated that a women’s jacket of the identical materials, design and construction as the men’s jacket will be imported in women’s sizes XS-2XL under style number 99552. Style 19554 is a men’s lower hip-length jacket with a laminated shell consisting of an outer layer of woven 90% polyester/10% spandex fabric with a water repellent finish and an inner layer of a flat interlock knit 100% polyester fabric bonded with polyurethane. The jacket is lined in the front panels, the rear side panels, the lower portion of the rear panel and in the sleeves with a woven 100% polyester fabric. The remainder of the rear panel is lined with a polyester tricot mesh fabric. Both the woven and the knit lining fabrics are quilted to a nonwoven polyester insulation. The jacket will be imported in sizes S-3XL. The polyurethane is not visible in cross-section; therefore HTS 6210 does not apply. The jacket has a stand-up collar, a full front opening secured by a zipper closure and an overlapping flap that covers the zipper area. The garment has long hemmed sleeves with a tab secured by a hook and loop fastener at the cuffs, a zippered pocket on the right chest, two front pockets with zipper closures below the waist, two inner pockets, a zipper opening along the length of the left inner placket and a draw cord tightening through the bottom hem. The garment has reflective strips in various locations. In your letter you indicated that a women’s jacket made of identical materials, design and construction as the men’s jacket will be imported in women’s sizes XS-2XL under style number 99554. The samples are being returned to you. The applicable subheading for style 19552 will be 6210.40.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men’s or boys’ garments: Of man-made fibers: Other: Anoraks (including ski-jackets), windbreakers and similar articles. The rate of duty will be 7.1 percent ad valorem. If the women’s jacket, style 99552, is of the identical materials, design and construction as the men’s jacket then the applicable subheading for the women’s jacket will be 6210.50.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other women’s or girls’ garments: Of man-made fibers: Other: Anoraks (including ski-jackets), windbreakers and similar articles. The rate of duty will be 7.1 percent ad valorem. Style 19554 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 style 19554 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. If the women’s jacket, style 99554, is of the identical materials, design and construction as the men’s jacket, the garment will be eligible for classification as water resistant. If the jacket passes the water resistance test specified in HTS Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment will be 6202.93.4500, which provides for other women's or girls’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.1 percent ad valorem. If style 99554 does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6202.93.5011, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers. 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 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, Thomas J. Russo Director National Commodity Specialist Division