The tariff classification of a man's double jacket from Canada

NY 888131 JULY 26, 1993 CLA-2-62:S:N:N5:357 888131 CATEGORY: Classification TARIFF NO.: 6201.92.2051: 6201.91.2011 Mr. J.A. Wall Norman G. Jensen, Inc. P.O. Box 1689 Oroville, WA 98844 RE: The tariff classification of a man's double jacket from Canada Dear Mr. Wall: In your letter dated July 7, 1993, on behalf of your client Farwest Industries, Inc., you requested a tariff classification ruling. The sample submitted, style number 5202C, is a man's double jacket. The two-piece double jacket set consists of a woven thigh-length outer jacket and a woven hip-length inner jacket which can be zippered together along the front edges and snapped together at the sleeve cuffs so as to be worn as one garment. Although the jackets are worn together each jacket can also be worn separately and will be classified as a separate garment. The outer jacket is constructed of a woven shell composed of a 100% cotton twill fabric. The outer jacket has a full front opening secured by a heavy-duty zipper. The garment also has a secondary zipper for the attaching of the inner jacket. An overlapping flap with four snaps covers the zipper area. The jacket has an inner drawcord tightening at the waist, adjustable snap closures on the sleeve cuffs and two double entry bellows front pockets below the waist. The pockets are secured by flaps with snap closures. The outer collar and pockets are trimmed with "Amara" suede which is composed of 60% nylon/40% polyurethane mixed non woven fabric dyed. The inner jacket is constructed of a woven shell fabric with a geometric print design body and solid colored sleeves composed of a 60% wool/15% viscose/15% nylon/5% acrylic/5% other fibers. The body lining of the inner jacket is composed of a woven 100% polyester fabric laminated with "Goretex", a 100% polytetrafluorethylene backing. The sleeve lining is composed of a woven 100% nylon "Supplex" fabric. The collar and cuffs are of a ribbed-knit fabric. The jacket has a full front opening secured by a heavy-duty zipper. There are two front slash pockets at the waist and an elasticized drawcord tightening at the bottom hem. The outer jacket is made from Japanese fabric, while the inner jacket is composed of Canadian fabric for the shell and U.S. origin fabric for the lining. The samples are being returned to you. The applicable subheading for the outer jacket will be 6201.92.2051, Harmonized Tariff Schedule of the United States (HTS), which provides for other men's anoraks, windbreakers and similar articles, of cotton. The duty rate will be 10 percent ad valorem. The applicable subheading for the inner jacket will be 6201.91.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for other men's anoraks, windbreakers and similar articles, of wool or fine animal hair. The duty rate will be 52.9c/kg plus 21 percent ad valorem. The outer jacket classifiable under subheading 6201.92.2051, HTS, will be entitled to a 5 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) when imported within the annual quantity limitations and upon compliance with all applicable regulations. Once the quantity limitations are reached the merchandise will be subject to the column 1 rate of duty. The inner jacket classifiable under subheading 6201.91.2011, HTS, which has originated in the territory of Canada, will be entitled to a 26.4c/kg plus 10.5 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. 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