The tariff classification of a man’s jacket from China or Cambodia

N244504 October 21, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.1000; 6202.93.1000 Ms. Gita Yao Milgram & Company Ltd. 400-645 Wellington Montreal, QC H3C 0L1, Canada RE: The tariff classification of a man’s jacket from China or Cambodia Dear Ms. Yao: In your letter dated July 2, 2013, you requested a tariff classification ruling on behalf of your client, Trimark Sportswear Group Ltd. Our response was delayed due to laboratory analysis, during which the sample you submitted was destroyed. Style 19899 is a man’s hip-length padded, down-filled jacket with a shell composed of a woven quilted 100% nylon fabric. The garment is lined with woven 100% nylon fabric. Laboratory analysis confirmed the lined garment contains 36% by weight of down and feather filler material. The filler material is comprised of 74% down, 17% feathers, 8% down fibers and 1% feather fibers. Therefore, the down fill accounts for more than 10% of the weight of the jacket. The jacket has a stand-up; a full front opening that is secured by a zipper closure which extends to the top of the collar. The garment long sleeves with elastic cuffs, a zipper pocket on the right chest, and two vertical pockets with zipper closures at the waist. This garment will also be imported as style 99899 in the same fabric, design and construction, but in women’s sizes.  A sample of style 99899 was not submitted for review. The applicable subheading for style 19899 will be 6201.93.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): 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 of down. The rate of duty will be 4.4 percent ad valorem. The applicable subheading for style 99899 will be 6202.93.1000, HTSUS, which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): 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 of down. The rate of duty will be 4.4 percent ad valorem. You submitted two samples with your request, style 19530 was answered under ruling N243942. 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 Natalie Hanson via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division