The tariff classification of a man’s hunting jacket from China

N246449 December 12, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3511 Ms. Pat McKeldin Under Armour, Inc. 1020 Hull Street Baltimore, MD 21230 RE: The tariff classification of a man’s hunting jacket from China Dear Ms. McKeldin: In your letter dated September 16, 2013, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis, during which the sample you submitted was destroyed and cannot be returned. Style 1248151 is a man’s UA CGI Skysweeper Hoody pullover hunting jacket with portions of knit and woven fabrics. The majority of the front and back panels consists of a 100% polyester brushed knit fabric, while the hood, the sleeves, the back yoke, the upper chest and a small piece surrounding the armhole in both the front and back consist of a 100% polyester woven, waterproof fabric with a visible coating on the inner surface and a camouflage design on the exterior. The jacket has a half-zip front closure extending to the top of the collar, long sleeves with a hook-and-loop tab at the wrists, a permanently attached hood with an elasticized, locking drawstring, zippered pockets at the waist, side-entry pockets with hook-and-loop closures in the chest, pockets in the chest below the zipper closure, an elasticized drawstring with a cord lock at the bottom hem. Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI), which are to be applied in sequential order. GRI one directs us to classify according to the terms of the headings and any relative section and chapter notes. For a garment to be classified under the woven provisions in heading 6210, HTSUS, it must be made up of a qualifying fabric of chapter 59. While this garment has portions of qualifying fabric, it is not regarded as being made up of such fabric and is therefore excluded from classification in heading 6210, HTSUS. Laboratory analysis has determined that the brushed knit fabric is of weft knit pile construction. Following Chapter 60, Note 1(c), bonded knit pile fabric, whether bonded to a knit or to a woven fabric, is considered a knit fabric. GRI 2 states that goods consisting of more than one material, as is the case here, are to be classified according to the principles of rule 3. The relevant portion of rule 3 is 3(b), which refers to the essential character in goods of different materials or components. Applying GRI 3(b) to this garment, we find that neither the knit nor the woven portions provide the essential character. Therefore, the jacket is classifiable in accordance with GRI 3(c), in the heading which occurs last among those equally meriting consideration, which in this case is the provision for woven anoraks and similar articles. The water resistant provisions in chapter 62 require that the garment be water resistant, not merely a portion of it. Thus, in accordance with GRI one the jacket is not eligible for classification as water resistant.The applicable subheading for style 1248151 will be 6201.93.3511, 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: Other: Other: Other: Other: Men’s. 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division