The tariff classification of a women’s outerwear jacket from China

N233727 October 22, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.50.5020 Ms. Merry Yang Paco (China) Garment Ltd. Building B (Rock House), No. 9, Yueyang Road Qingdao, China P.C.: 266071 RE: The tariff classification of a women’s outerwear jacket from China Dear Ms. Yang: In your letter dated September 21, 2012, you requested a tariff classification ruling. The sample you submitted is being returned as you requested. The item in question, style #NC13357, is a women’s outerwear jacket with a shell made from a woven 100% polyester fabric with a PVC (polyvinylchloride) coating on the inner surface. The jacket is fully lined with a 100% polyester heavily brushed knitted fabric. The jacket has a full front opening with a zipper closure that extends to the top of the collar, a permanently attached lined hood with a chin guard and an elasticized drawstring with cord locks, long, hemmed sleeves, a hemmed bottom and slant pockets at the waist. Although it is not indicated in your letter the garment has a reversible zipper pull and slant pockets at the waist on the knitted side. Noting these features and the manner of finishing, the garment is considered reversible for purposes of classification under the Harmonized Tariff Schedule of the United States (HTSUS). General Rule of Interpretation 3 (GRI 3) directs us that when two or more headings each refer only to part of the materials in a product, we should classify according to the material or component that imparts the essential character. Failing that, classification is based on the heading that occurs last in the tariff among those which equally merit consideration. In this case neither the knitted nor the woven side imparts the essential character to the garment. Therefore, this jacket is classifiable in Chapter 62, HTSUS. In your letter you suggested classification under subheading 6210.50.30, HTSUS, which applies to certain garments with rubber or plastic coatings. This provision is not applicable, however, as it is limited to garments with the coating on the exterior surface. Your garment is coated on the inner surface. The applicable subheading for style #NC13357 will be 6210.50.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls’ garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, 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 William Raftery at (646) 733-3047. Sincerely, Thomas J. Russo Director National Commodity Specialist Division