The tariff classification of a man’s jacket from China

N261830 March 2, 2015 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.1000 Ms. Donna Arloro Phillips-Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a man’s jacket from China Dear Ms. Arloro: In your letter dated February 10, 2015, you requested a tariff classification ruling. Your sample will be returned as requested. Style TH315 is a man’s hip-length padded, down-filled jacket with a shell composed of two different woven fabrics. On the back panel and on the two front panels, the first fabric is used to create two triangular shapes, one inverted from the shoulders pointing downward to the mid-chest or mid-back, and the second pointing upward from the waist meet the other point-to-point. These components of the body of the garment are constructed of a 45% wool, 35% polyester and 20% rayon woven fabric. The balance of the garment is constructed of 52% polyester and 48% Sorona® triexta woven fabric. The jacket is fully lined and is quilted to a down-filled insulation. The garment features a full front opening secured by a zipper closure which extends to the top of the collar, a hood with draw cord tightening, long sleeves with ribbed knit cuffs, pockets at the waist, and a ribbed knit waistband. As style TH315 is constructed equally of two different woven fabrics, neither woven 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. In your letter you stated that the down and waterfowl plumage fill accounts for more than 15% of the weight of the jacket, and you subsequently provided information that the down alone accounts for more than 10% of the weight of the garment. 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. Based on this information, the applicable subheading for style TH315 will be 6201.93.1000, 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; containing 10 percent or more by weight of down. The rate of duty will be 4.4 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 Natalie Hanson via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division