The tariff classification of man’s and woman’s outerwear jacket from China

N254784 July 15, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6201.93.3000 Ms. Wajeeha Sheikh Vantage Apparel 100 Vantage Drive Avenel, NJ 07001 RE: The tariff classification of man’s and woman’s outerwear jacket from China Dear Ms. Sheikh: In your letter dated June 23, 2014, you requested a tariff classification ruling. Your samples will be returned as requested. Style 7328 is a woman’s hip length jacket constructed of two different fabric components. The two front panels extending from slightly below the shoulders to the hip, and the back panel extending from slightly below the shoulders to the hip, are constructed from 100% polyester woven fabric quilted to a nonwoven batting fill.  The balance of the jacket is constructed from 95% polyester and 5% spandex woven fabric.  The jacket features a full front opening secured by a zipper closure which extends to the top of the collar, long hemmed sleeves, two pockets at the waist secured by zipper closure and an adjustable elasticized drawstring with cord lock through the bottom hem. You have stated that a men’s garment utilizing the same styling and fabrication will be imported as style 7327. The jacket is constructed of components of two different woven fabrics, and neither fabric imparts the essential character. Therefore, the jacket will be classified in accordance with the General Rules of Interpretation (GRI) 3(c) under the heading that occurs last in numerical order in the Harmonized Tariff Schedule of the United States (HTSUS). With your letter you submitted a test report from an independent laboratory certifying that the garment passed the water resistance test. We have not confirmed those results in our own laboratory; however, the CBP officer handling the transaction may choose to do so at the time of importation. Because this garment is made from quilted fabric you should obtain and retain identical shell fabric piece goods prior to quilting in the event that Customs conducts a laboratory test for water resistance on a garment, and that garment does not pass the test due to the quilt stitching. Based on the information you provided the applicable HTSUS subheading for the style 7328 will be 6202.93.4500, 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: Other: Other: Other: Water resistant. The duty rate will be 7.1 percent ad valorem. The applicable subheading for style 7327 will be 6201.93.3000, 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: Water resistant. 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 Director National Commodity Specialist Division