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

N205155 March 8, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3511; 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 OL1, Canada RE: The tariff classification of two men’s jackets and two women’s jackets from China Dear Ms. Yao: In your letter dated November 28, 2011, received in this office February 17, 2012, on behalf of Trimark Sportswear Group Ltd., you requested a tariff classification ruling. Two samples were submitted as follows: Style number 12928 is a men’s lower hip-length jacket with a shell mainly of a solid color fabric with contrasting color fabric inserts composed of a woven 100% polyester fabric which has a visible waterproof breathable polyurethane membrane on the inner surface and a water repellent finish. The garment is lined in the body with a mesh 100% polyester fabric and in the sleeves with a woven 100% polyester fabric. The jacket will be imported in sizes S-3XL. The jacket has a stand-up collar, an integral hood with a drawcord tightening that can be rolled up and secured within the garment’s collar by a hook and loop fastener and a full front opening secured by a zipper closure. The jacket has long sleeves with partial elastic and a tab with a hook and loop fastener on the cuffs, two front pockets with zipper closures at the waist, an inner pocket with a hook and loop fastener, a zipper opening on the inner portion of the left front placket and a drawcord 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 XS-2XL under style number 92928. Style number 12929 is a men’s hip-length jacket with a shell composed mainly of a woven 100% polyester fabric which has a polyurethane coating, and with contrasting color flat knit 100% polyester fabric inserts along the outer sides of the front and rear panels. In your letter you have indicated that only the woven fabric portion of the shell is coated. The garment is lined in the upper portion of the rear panel with a polyester mesh fabric. The jacket will be imported in sizes S-5XL. The coating on the woven portion of the shell fabric is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket has a stand-up collar and a full front opening secured by a zipper closure, long sleeves with elasticized cuffs, two front pockets with zipper closures at the waist, a drawcord tightening through the bottom hem and a free-hanging rear yoke that covers the mesh lining. 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-3XL under style number 92929. The samples are being returned to you. The applicable subheading for style 12928 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 92928, 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 number 12929 is not eligible for classification as water resistant because of the knit fabric inserts on the outer sides of the front and rear panels that result in a substantial portion of untreated fabric. The applicable subheading for style 12929 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: Other: Other: Other. The rate of duty will be 27.7 percent ad valorem. If the women’s jacket, style 92929, is of the identical materials, design and construction as the men’s jacket then the applicable subheading for the women’s jacket 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: Other: Other: Other. 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 W. Raftery at (646) 733-3047. Sincerely, Thomas J. Russo Director National Commodity Specialist Division