The tariff classification of two men's jackets from Canada

NY 882399 FEBRUARY 23, 1993 CLA-2-62:S:N:N5:357 882399 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511; 6210.40.1020 Ms. Edith M. Sanfilippo Tower Group International, Inc. 128 Dearborn Street Buffalo, New York 14207-3198 RE: The tariff classification of two men's jackets from Canada Dear Ms. Sanfilippo: In your letter dated January 26, 1993, you requested a classification ruling. Five samples were submitted as follows: Style number 302 is a man's jacket constructed of a woven 100% nylon fabric shell stated to be coated with polyurethane rendering the garment water resistant. The garment has a woven 100% nylon fabric lining quilted to a non-woven 100% polyester batting. The coating on the jacket does not change the surface character of the fabric, therefore HTS 6210 does not apply. The jacket is an upper-thigh length garment with a full front opening secured by a double-pull heavy-duty metal zipper. An overlapping flap with five snaps covers the zipper area. There are two front pockets located below the waist and a left chest pocket. A detachable hood with a drawcord tightening and snap closure is held to the jacket by a zipper. The garment has ribbed-knit fabric inner storm cuffs. The outer portion of the collar is composed of corduroy fabric. Style number 300 is a man's hip-length jacket constructed of a woven 100% nylon fabric shell stated to be coated with polyurethane. The upper portion of the garment's lining is composed of a knit mesh 100% nylon fabric. The lower portion of the lining is composed of a solid woven 100% nylon fabric. There is a non-woven 100% polyester fill. The visible coating on the jacket changes the surface character of the fabric, therefore HTS 6210 applies. The jacket has a full front opening secured by a heavy-duty zipper. An overlapping flap with three snaps covers the zipper area. There are two zippered chest pockets, two zippered front pockets at the waist and an inner pocket. The zippered pockets are covered by an overlay of fabric secured by snaps. The waistband is elasticized and the sleeve cuffs are elasticized and have a "VELCRO"-type fastener. The jacket features an inner powder skirt fastened by two front snaps. If the jacket, style number 302, passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment will be 6201.93.3000, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.6 percent ad valorem. If the jacket, style number 302, does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6201.93.3511, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 29.5 percent ad valorem. The applicable subheading for the jacket, style number 300, will be 6210.40.1020, Harmonized Tariff Schedule of the United States, 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, windbreakers and similar articles. The rate of duty will be 7.6 percent ad valorem. Goods classifiable under subheading 6201.93.3000, HTS, which have originated in the territory of Canada, will be entitled to a 3.8 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. Goods classifiable under subheading 6201.93.3511, HTS, which have originated in the territory of Canada, will be entitled to a 14.7 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. Goods classifiable under subheading 6210.40.1020, HTS, which have originated in the territory of Canada, will be entitled to a 3.8 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. We have closed out this file for style numbers 249, 100, and 161 as "withdrawn by inquirer" as you requested. All correspondence, documents, and exhibits submitted in connection with the request will be retained in the Customs Service file and will not be returned. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport