The tariff classification of a men’s double jacket set from China

N205375 March 20, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.1000; 6210.40.5020 Ms. Stacey Nesseth Red Wing Shoe Company 314 Main Street Red Wing, MN 55066-2337 RE: The tariff classification of a men’s double jacket set from China Dear Ms. Nesseth: In your letter dated February 16, 2012, you requested a tariff classification ruling. The sample submitted, item number 62690, is a men’s two-piece set consisting of an upper thigh-length outer jacket and a hip-length inner jacket which can be zippered together along the front edges and snapped together at the nape of the neck and at the wrist areas to be worn as one garment. Although the garments are worn together, each garment can also be worn separately and will be classified as a separate garment. The outer jacket has a shell composed of a woven 100% polyester fabric that has a visible polyurethane coating on the inner surface. The jacket is lined in the upper portion of the front and rear panels, the hood and on the inner portion of the collar with a knit 100% polyester fleece fabric. The lining in the sleeves, in the lower portion of the front and rear panels and the powder skirt is composed of a woven 100% polyester fabric. The garment also has a nonwoven polyester batting insulation. The jacket has a zip-off hood with a drawcord tightening and a chin guard secured by hook and loop fasteners, a stand-up collar, a full front opening secured by a double pull zipper closure, a secondary zipper for attaching the inner jacket and an overlapping flap with five snaps that covers the front zipper area. The jacket has three pockets above the waist, two below the waist, one on the left sleeve and two inner pockets, all with zipper closures, a zipper opening on the inner portion of the left front placket, long hemmed sleeves, a zipper opening under each armhole for ventilation, a tab secured by a hook and loop fastener at the wrist area, inner ribbed-knit fabric storm cuffs, an inner drawcord tightening at the waist, a powder skirt at the waist with an elastic gripper and a tab secured at the front by snap closures and a drawcord tightening through the bottom hem. Tabs with a snap closure at the nape of the neck and on the inner portion of the wrist areas are used for attachment of the inner jacket. The “Red Wing” logo and trade name are featured on the rear portion of the collar, on the upper portion of the left sleeve and on a label at the lower portion of the left front panel. The inner jacket has a shell composed of a woven quilted 100% polyester fabric, and a lining composed of a woven 100% polyester fabric, with a 70% duck down and 30% feather insulation fill. The jacket has a stand-up collar, a full front opening secured by a reversible zipper pull closure that extends to the top of the collar, long sleeves with elasticized cuffs, two front pockets at the waist, an inner pocket with a zipper closure and a straight cut hemmed bottom. Self-fabric loops on the rear portion of the collar and on the outer portion of the wrist areas are used for attachment to the outer jacket. The “Red Wing” logo and trade name are featured on the rear portion of the collar and on a label at the lower portion of the left front panel. The samples are being returned to you. The applicable subheading for the outer jacket 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. In a phone conversation you stated that the down equals 11% of the inner garment’s total weight. Based on this information the applicable subheading for the inner jacket will be 6201.93.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Anoraks (including ski-jackets), windbreakers and similar articles: Of man-made fibers: Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; Containing 10 percent or more by weight of down. The rate of duty will be 4.4 percent ad valorem. With your ruling request you submitted two additional samples of men’s jackets identified as item numbers 69006 and 69007. These garments will be the subject of a separate ruling. 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