The tariff classification of a men’s “3 in 1” jacket set from China

N238285 March 1, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5020; 6201.93.3000; 6201.93.3511 Mr. Burt Bradley Augusta Sportswear P.O. Box 14939 Augusta, GA 30919 RE: The tariff classification of a men’s “3 in 1” jacket set from China Dear Mr. Bradley: In your letter dated February 5, 2013, you requested a tariff classification ruling. The samples you submitted are being returned as you requested. The item in question, style G-053, is a men’s double jacket set that can be worn in three ways: each piece individually, or together with the inner jacket for warmth. The outer jacket is unlined and is made from a 100% polyester woven fabric with a visible plastic coating on the inner surface. It has sealed seams, long sleeves with a hook and loop tab at the wrists, a full front opening with a zipper that extends to the top of the collar, on-seam zippered pockets at the waist, a concealable hood with an elasticized drawstring, one inner and one outer zippered pocket in each front panel in the chest area, a brushed fabric on the inner portion of the collar and a half-zipper extending along the edges of the front panels for attaching the inner jacket. You provided a description of the coating process indicating that a TPU membrane is formed, then a pattern is printed on it, followed by bonding to the shell fabric. The inner jacket is made from a 100% polyester woven fabric which you indicated has a 600mm acrylic coating, a 65% polyester/35% rayon lining and a nonwoven filling. This jacket has long sleeves with elasticized edging at the ends, a full front opening with a zipper closure that extends to the top of the collar, zippered pockets at the waist, an inside zippered pocket in the right facing and a brushed fabric on the inner portion of the collar. Although these jackets are imported, marketed and often worn as a unit, they are separately classifiable based on Harmonized Tariff Schedule of the United States (HTSUS) Section XI Legal Note 14. The applicable subheading for the outer jacket of style G-053 will be 6210.40.5020, HTSUS, which provides for other garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: other men’s or boys’ anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers. The rate of duty will be 7.1 percent ad valorem. The inner jacket of style G-053 is 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 the inner jacket of style G-053 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 the inner jacket of style G-053 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. 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