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

N220755 June 25, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6202.93.4500 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 jackets and a women’s jacket from China Dear Ms Yao: In your letter dated June 5, 2012, on behalf of Trimark Sportswear Group Ltd., you requested a tariff classification ruling. Two samples were submitted: Style 19522 “Balkan” is a men’s hip-length jacket with a shell composed a 100% polyester oxford weave fabric that has a polyurethane coating and is quilted to a nonwoven polyester batting insulation. The jacket is lined with a woven 100% polyester taffeta fabric. The jacket will be imported in men’s sizes S-3XL. The jacket has a zip-off hood with a drawcord tightening and two snap closures, a stand-up collar composed on the inner surface of a polyester tricot fabric, and a full front opening secured by a zipper closure that extends to the top of the collar. An overlapping flap with four snaps and three hook and loop fasteners covers the zipper area. The jacket has a zippered pocket on the right chest, long hemmed sleeves, inner storm cuffs, two front pockets with zipper closures at the waist, two inner pockets, one with a zipper closure and one with a hook and loop fastener, graphic pattern heat transfers at the shoulders, a zipper opening on the inner surface between the left side placket fabric and the lining fabric and a drawcord tightening through the bottom hem. In your letter you indicate that this jacket will also be made of the identical materials, design and construction in women’s sizes XS-2XL and will be imported under style number 99522. Style number 19524 “Dinaric” is a men’s hip-length jacket with a shell composed of a woven 100% polyester fabric that has a polyurethane coating on the inner surface and a water repellent finish on the outer surface and is quilted to a nonwoven polyester batting insulation. The jacket is lined with a woven 100% polyester taffeta fabric. The jacket will be imported in men’s sizes S-3XL. The jacket has a stand-up collar, a full front opening secured by a zipper closure that extends to the top of the collar, long hemmed sleeves, two front pockets with zipper closures at the waist, a zippered inner pocket, a left side zipper opening between the placket and the lining fabric and a drawcord tightening through the bottom hem. In your letter you indicate that this jacket will also be made of the identical fabric, design and construction in women’s sizes XS-2XL and will be imported under style number 99524. The samples are being returned to you. With your letter you submitted test reports from an independent laboratory certifying that the garments passed the water resistance test. We have not confirmed those results in our own laboratory; however, the CBP officer handling the transaction may choose to do so at the time of importation. Based on the information you provided the applicable subheading for men’s styles 19522 and 19524 will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ anoraks, windbreakers and similar articles: of man-made fibers: other: other: water resistant. The rate of duty will be 7.1 percent. If women’s style 99524 is made of the identical fabric, design and construction as style 19524, based on the information you provided the applicable subheading for the jacket will be 6202.93.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls’ anoraks, windbreakers and similar articles: of man-made fibers: other: other: water resistant. With your letter you submitted sketches of a women’s ¾-length garment indicated as style 99522 and stated that it is made of the identical materials, design and construction as the men’s jacket of style 19522. However, in reviewing the sketch it is clear that the styles are not identical. Therefore, we require a sample of style 99522. 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