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

N242546 June 28, 2013 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6202.93.5011; 6110.30.3053; 6103.43.1520 Ms. Jenette Stuart Kuehne + Nagel Inc. 10 Exchange Place 19th Floor Jersey City, NJ 07302 RE: The tariff classification of men’s and women’s garments from China. Dear Ms. Stuart: In your letter dated May 29, 2013, you requested a tariff classification ruling on behalf of your client, inov-8 Inc. The samples submitted will be returned. Style 5050973647 “Race Elite™ 60 Windshell” is a woman’s jacket constructed of 100% nylon, woven fabric. Style 5050973647 has a self-fabric stand-up collar; a partial front opening with a wind flap and a contrasting color zippered closure; long, raglan sleeves with elasticized ends; reflective logos on the left chest, on each sleeve, on each side panel, and below the rear neckline; and an elasticized bottom with a curved tailed. Imported with the jacket is a small storage bag constructed from the same fabric and in the same color as the garment. The storage bag measures approximately six inches in length and four and one half inches in width and has an opening at the top secured with a drawcord and cord lock. The jacket and storage bag constitute a composite good as that term is defined and applied in the HTSUSA. General Rule of Interpretation 3(b) provides that composite goods shall be classified according to the component that gives them their essential character. In this case, the essential character of Style 5050973647 is imparted by the jacket. As such, they are classified as a unit under one tariff number. Style 5050973639 “Base Elite™ 140 SS” is a men’s pullover constructed from 100% polyester, finely knit fabric that measures 32 stitches per two centimeters counted in the horizontal direction. The undersleeves, the side panels, the inner collar, and the two-ply panel below the rear neckline are constructed from 98% polyester, 2% spandex mesh knit fabric. Style 5050973639 has a self-fabric crew neckline with an inner rear double collar of mesh knit fabric; short, hemmed raglan sleeves; a small reflective tab sewn into the front seam of the right sleeve and the back seam of the left sleeve; printed logos on the left sleeve, at the rear neckline, and on the lower left side; and a hemmed bottom with a curved tail. Style 5050973642 “Race Elite™ 195 3QTR” is a pair of men’s pants constructed from 93% polyester, 7% spandex, finely knit fabric. Style 5050973642 has a fabric covered tunnel elasticized waistband with an inside drawstring; an inner support panel; a zippered pocket and two small pockets below the rear waistband; reflective logos on the left leg and on the back of each leg at the bottom; mesh knit panels on each leg; and hemmed leg openings with gripper strips. The applicable subheading for Style 5050973647 “Race Elite™ 60 Windshell” will be 6202.93.5011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s anoraks, windbreakers and similar articles: of man-made fibers: other: other: other. The rate of duty will be 27.7% ad valorem. The applicable subheading for Style 5050973639 “Base Elite™ 140 SS” will be 6110.30.3053, HTSUS, which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: men’s or boy’s: other. The rate of duty will be 32% ad valorem. The applicable subheading for Style 5050973642 “Race Elite™ 195 3QTR” will be 6103.43.1520, HTSUS, which provides for men’s or boys’… trousers, …breeches and shorts (other than swimwear), knitted or crocheted: of synthetic fibers: trousers, breeches and shorts: other: trousers: men’s. The rate of duty will be 28.2% 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 the 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 Mary Ryan at (646) 733-3271. Sincerely, Thomas J. Russo Director National Commodity Specialist Division