The tariff classification of two women’s outerwear jackets from China

N238412 March 5, 2013 CLA-2-62:OT:RR:NCN3:357 CATEGORY: Classification TARIFF NO.: 6202.93.1000 Mr. Ted Kaidas Free Country 1071 Avenue of the Americas New York, NY 10018 RE: The tariff classification of two women’s outerwear jackets from China Dear Mr. Kaidas: In your letter dated February 7, 2013, you requested a tariff classification ruling. The samples you submitted are being returned to you. The first item, style 3176, is made from a combination of materials. The upper front and back panels extending from the shoulders to below the ribs are comprised of a woven 100% polyester fabric quilted to a 50% down/50% waterfowl plumage filling. The lower front and back panels and the sleeves are comprised of an unlined, heavily brushed 100% polyester knit fleece fabric. The jacket has a full front opening with a zipper closure that extends to the top of the collar, a zippered pocket in the left chest, zippered pockets at the waist and an elasticized drawstring with cord locks through the bottom hem. The woven portions of this jacket are lined with a woven fabric. The second item, style 3178, is also made from a combination of materials. The two front panels and the back panel are made from a 100% polyester woven fabric quilted to a 50% down/50% waterfowl plumage filling, while the side panels, which extend to comprise a small portion of the front and the back of the jacket, small areas in the shoulders and the sleeves are made of a bonded construction softshell fabric consisting of an outer portion of 100% woven polyester and an inner portion of 100% polyester brushed knit. This jacket has a full front opening with a zipper closure that extends to the top of the collar, long sleeves with inner stretch storm cuffs with thumb slots, zippered pockets at the waist and a zip off hood with an elasticized drawstring and cord locks. The woven portions of this jacket are lined with a woven fabric. 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 the case of style 3176, which consists of knit and woven portions, the knit portions do not impart the essential character. Style 3178 consists of a majority of woven material and a lesser amount of bonded material whose composition is not determinable without laboratory analysis due to the brushed inner portion. Notwithstanding this, the bonded portions would not impart the essential character. Therefore, both garments are classifiable as woven. According to information you provided, the two jackets weigh approximately one pound each (454 grams), while the down and waterfowl plumage weighs approximately 80 grams. Based on the weight breakdowns you provided, the applicable subheading for styles 3176 and 3178 will be 6202.93.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers, containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight. 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