The tariff classification of men’s and women’s garments from Canada

N253711 June 16, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.50.5020; 6210.40.5020; 6210.40.5040 Ms. Michelle Carmichael Partners Growth Inc. 507 Brunswick Ave Toronto, ON M5R 2Z6 Canada RE: The tariff classification of men’s and women’s garments from Canada Dear Ms. Carmichael: In your letter dated May 14, 2014, you requested a tariff classification ruling. Your samples will be returned as requested. Style OS-1071s is a woman’s outerwear garment constructed of a shell fabric of 100% nylon with a visible coating on the back side, insulation of an 85% down and a 15% feather mixture and a lining of polyester woven fabric. The jacket has a full front opening with a double pull zipper closure covered by a flap with four button closures, long sleeves with a knit fabric inner storm cuff, a powder skirt with elastic and snap closures, two pockets at the chest secured by snap closure, two bellows pockets at the waist with flaps secured by button closures, and a permanent hood with elasticized tightening. Style OS-0101s is a man’s outerwear garment constructed of a shell fabric of 100% nylon with a visible coating on the back side, insulation of an 85% down and 15% feather mixture and a lining of polyester woven fabric. The jacket has a full front opening with a double pull zipper closure covered by a flap with four button closures, long sleeves with a knit fabric inner storm cuff, a powder skirt with elastic and snap closures, two pockets at the chest secured by snap closure, two bellows pockets at the waist with flaps secured by button closures, and a permanent hood with elasticized tightening.Style OS-0051 is a pair of man’s bib-and-brace overalls constructed of a shell fabric of 100% nylon with a visible coating on the back side, insulation of an 85% down and 15% feather mixture and a lining of polyester woven fabric. The bib-and-brace overalls have a front bib that extends more than six inches above the natural waistline. The garment has elasticized suspenders secured to the front bib with adjustable plastic buckles and a front zipper opening that extends to the top of the bib. The garment features pockets secured by zipper closures on the bib, an elasticized rear waist, two side seams double pull zipper openings, and long hemmed legs with hidden leg sleeves with elastic tightening at the ankles. In accordance with Legal Note 5 of Chapter 62 of the Harmonized Tariff Schedules of the United States (HTSUS), when goods are prima facie classifiable in both headings 6210 and in other headings in Chapter 62, excluding 6209, they are to be classified in heading 6210. The applicable subheading for style OS-1071s, woman’s jacket, will be 6210.50.5020, HTSUS, which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other women’s or girls’ garments: Of man-made fibers: Other: Anoraks (including ski-jackets), windbreakers and similar articles. The rate of duty will be 7.1 percent ad valorem. The applicable subheading for style OS-0101s, man’s jacket, will be 6210.40.5020, HTSUS, which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men’s or boys’ garments: Of man-made fibers: Other: Anoraks (including ski-jackets), windbreakers and similar articles. The rate of duty will be 7.1 percent ad valorem. The applicable subheading for the style OS-0051, man’s bib and brace overalls will be 6210.40.5040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men’s or boys’ garments: Of man-made fibers: Other: Overalls and coveralls. The rate of duty will be 7.1 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 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 Acting Director National Commodity Specialist Division