The tariff classification of men’s and women’s garments from China

N237950 February 26, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511; 6202.93.4500; 6202.93.5011; 6105.20.2010; 6106.20.2010 Ms. Gita Yao Milgram Freight Services Ltd. 400-645 Wellington Montreal, QC H3C 0L1, Canada RE: The tariff classification of men’s and women’s garments from China Dear Ms. Yao: In your letter dated January 22, 2013, on behalf of Trimark Sportswear Group Ltd., you requested a tariff classification ruling. The samples you submitted are being returned to you. Style 12801 “Powell SS Half-Zip Windshirt” is a men’s half-sleeve, unlined windshirt made from a 100% polyester woven fabric. The garment is a pullover style with a half zipper that extends to the top of the collar, on-seam front pockets at the waist, an elasticized drawstring with a cord lock at the bottom hem, a horizontal flange across the mid-back covering a perforated venting insert and uncovered, perforated inserts in the front panels extending from the upper chest to the top of the pockets. You stated that the shell fabric has a 600mm PU (polyurethane) coating for water resistance and that the inserts have a 300mm coating. Style 92801 “Powell SS Full-Zip Windshirt” is a women’s full-zip windshirt similar in design and features to style 12801, except that it has a full front opening and shorter sleeves. Style 12982 “Kinney Packable Jacket” is a men’s jacket with a shell made from a 100% polyester woven fabric with a 600 mm PU coating, which you indicated complies with the tariff requirements for water resistance. This garment has a full front opening with a zipper closure extending to the neck, a hood with elasticized edging, long sleeves with elasticized ends, zippered pockets at the waist, an elasticized drawstring with a cord lock through the bottom hem and a horizontal panel in the upper back that is partially sewn down. The jacket is unlined. Style 92982 “Kinney Packable Jacket” is a women’s version of style 12982. According to the style sheet you submitted showing specifications and a detailed sketch it is identical to 12982 in every way other than sizing. Style 17894 “Yerba Knit Quarter Zip” is a men’s knit shirt constructed from 100% polyester, textured knit fabric that measures 17 stitches per linear centimeter counted in the horizontal direction and 20 stitches per linear centimeter counted in the vertical direction. The shirt has jersey knit inserts of 81% polyester, 19% spandex on the inner collar, the outer rear collar, the underarm side panels, and along the inner sleeves. Style 17894 has a self-fabric stand-up collar, a partial front opening with a zipper closure, long hemmed sleeves, reflective heat seals on the lower right rear panel, and a hemmed bottom with a curved tail. Style 97894 “Yerba Knit Quarter Zip” is a women’s knit shirt which you stated is identical in all respects to the men’s version, style 17894, other than gender designation and size range. The applicable subheading for style 12801 “Powell SS Half-Zip Windshirt” 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. The rate of duty will be 27.7 percent ad valorem. The applicable subheading for style 92801 “Powell SS Half-Zip Windshirt” will be 6202.93.5011, HTSUS, which provides for other women’s anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers. The rate of duty will be 27.7 percent ad valorem. Style 12982 “Kinney Packable Jacket” and Style 92982 “Kinney Packable Jacket” are eligible for classification under the water resistant provisions of the HTSUS. If meeting the terms specified in HTSUS Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for style 12982 “Kinney Packable Jacket” will be 6201.93.3000, HTSUS, which provides for other men’s or boys’ anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers: water resistant. The rate of duty will be 7.1 percent ad valorem. If not meeting the terms specified in HTSUS Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for style 12982 “Kinney Packable Jacket” will be 6201.93.3511, HTSUS, which provides for other men’s anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers. The rate of duty will be 27.7 percent ad valorem. If meeting the terms specified in HTSUS Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for style 92982 “Kinney Packable Jacket” will be 6202.93.4500, HTSUS, which provides for other women’s or girls’ anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers: water resistant. The rate of duty will be 7.1 percent ad valorem. If not meeting the terms specified in HTSUS Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for style 92982 “Kinney Packable Jacket” will be 6202.93.5011, HTSUS, which provides for other women’s anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers. The rate of duty will be 27.7 percent ad valorem. The applicable subheading for Style 17894 will be 6105.20.2010, HTSUS, which provides for: men’s or boys’ shirts knitted or crocheted: of man-made fibers: other: men’s. The rate of duty will be 32% ad valorem. The applicable subheading for Style 97894 will be 6106.20.2010, HTSUS, which provides for: women’s or girls’ shirts knitted or crocheted: of man-made fibers: other: women’s. The rate of duty will be 32% 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