The tariff classification of outerwear jackets from China

N204976 March 8, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 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 outerwear jackets from China Dear Ms. Yao: In your letter dated November 25, 2011, received in this office on February 17, 2012, on behalf of Trimark Sportswear Group Ltd., you requested a tariff classification ruling. The sample submitted, style number 19513, is a men’s thigh-length jacket with a shell composed of a woven ottoman twill 100% polyester fabric that has a visible waterproof breathable polyurethane coating on the inner surface and a water repellent finish. The jacket is lined with a woven 100% polyester taffeta fabric in a majority of the front panels, in the middle and lower portion of the rear panel and in the sleeves. The inner portion of the collar, the outer side portions of the front and rear panels and the rear yoke area are lined with a polyester tricot fabric. The garment has a nonwoven polyester batting insulation. The jacket has a detachable hood that features a drawcord tightening, a chin guard tab with two snap closures and a detachable fake fur ruff surrounding the opening. The jacket has a stand-up collar, a full front opening secured by a double pull zipper closure that extends to the top of the collar, an overlapping flap with eight snaps that covers the front zipper area, long sleeves with partial elastic and a tab with a hook and loop fastener on the cuffs, additional ribbed-knit fabric inner storm cuffs, a zippered pocket on the upper portion of the left sleeve, a zippered pocket on the left chest, two front pockets with zipper closures below the waist, three inner pockets, one of a mesh fabric and two with a hook and loop fastener, a zipper opening between the lining and the shell fabric that extends across the rear shoulder area and a draw cord tightening through the bottom hem. 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 under style number 99513. The sample is being returned to you. The applicable subheading for style 19513 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 99513, is of 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 With your ruling request you submitted an additional sample of a men’s jacket identified as style number 19505. You will receive a classification for this garment in a separate ruling letter. 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