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

N221341 June 28, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5020; 6210.50.5020 Ms. Alice Liu Atico International USA, Inc. 501 So. Andrews Ave. Ft. Lauderdale, FL 33301 RE: The tariff classification of a men’s and a women’s jacket from China Dear Ms. Liu: In your letter dated June 5, 2012, you requested a tariff classification ruling. Two samples were submitted as follows: Style number A062FA00865 is a men’s lower hip-length jacket with a shell composed of a woven 100% polyester fabric which has a visible polyvinyl chloride (PVC) coating on the inner surface and is quilted to a nonwoven polyester batting insulation. The jacket is lined with a woven 100% polyester taffeta fabric. 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 sleeves with elasticized cuffs, two slanted front pockets below the waist and a straight cut hemmed bottom. Style number A062FA00857 is a women’s lower hip-length jacket with a shell composed of a woven 100% polyester fabric which has a visible PVC coating on the inner surface and is quilted to a nonwoven polyester batting insulation. The jacket is lined with a woven 100% polyester taffeta fabric. 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 sleeves with elasticized cuffs, two slanted front pockets below the waist and a straight cut hemmed bottom. Based on the information you provided describing the manufacturing sequence from piece goods to finished product, the garments are not made from quilted fabric in the piece. Instead, garment components are cut, then quilted together. The samples are being returned to you as you have requested. The applicable subheading for style A062FA00865 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. The applicable subheading for A062FA00857 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. 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