The tariff classification of a man’s double jacket set from China

NY D88398 March 30, 1999 CLA-2-62:RR:NC:WA:357 D88398 CATEGORY: Classification TARIFF NO.: 6101.30.2010; 6210.40.5020 Ms. Kathy Brennan Eddie Bauer, Inc. P.O. Box 97000 Redmond, Washington 98073-9700 RE: The tariff classification of a man’s double jacket set from China Dear Ms. Brennan: In your letter dated March 5, 1999, you requested a classification ruling. The sample submitted, item number 001-0538 “Men’s 3 in 1 Weatheredge Jacket”, is a man’s double jacket set. The jacket set consists of a thigh-length outer jacket and a hip-length inner jacket which can be zippered together along the front edges and snapped together at the nape of the neck and at the wrists so as to be worn as one garment. Although the garments are worn together, each garment can also be worn separately and will be classified as a separate garment. You indicated in your letter that the same garment will also be imported under item number 001-0539 in tall sizes. The outer jacket is constructed of a shell composed of a woven 100% nylon fabric which is laminated to a “Gore-Tex” membrane on the inner surface. The jacket is lined on the upper portion of the body with a mesh man-made fiber fabric and on the lower portion of the body and in the sleeves with a woven man-made fiber fabric. The jacket has a detachable hood with a drawcord tightening. The hood is held to the garment by a zipper and two snaps. The jacket features a full front opening secured by a double pull zipper closure as well as a secondary zipper for attaching the inner jacket. An overlapping flap with seven snaps covers the zipper area. The garment has two slanted handwarmer pockets above the waist which are secured by zipper closures, a zippered inner pocket, a drawcord tightening at the waist, two zippered front pockets below the waist and a drawcord tightening at the bottom hem. The sleeve cuffs are partially elasticized and have a tab with a “VELCRO”-type fastener. On the inner portion of each sleeve cuff and on the inner portion of the collar at the nape of the neck there is a self-fabric tab with a snap closure which is used for attaching the inner garment. The inner jacket is constructed of a 75% polyester/25% rayon finely knit fabric which is napped on the inside and outside surfaces. The garment is lined on the lower portion of the front panels with a polyester tricot fabric. The jacket has a pointed collar, a full front opening secured by a reversible zipper pull closure that extends to the top of the collar, long sleeves with elasticized sleeve cuffs and an elasticized bottom hem. A textile fabric loop which is located on the center of the rear yoke at the nape of the neck and a textile fabric loop on the outer portion of each sleeve cuff is used to attach the garment to the outer jacket. The garment has two front zippered pockets at the waist. The garments are being returned to you as you have requested. The applicable subheading for the outer jacket will be 6210.40.5020, Harmonized Tariff Schedule of the United States (HTS), 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 duty rate will be 7.4 percent ad valorem. The applicable subheading for the inner jacket will be 6101.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s anoraks, windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: of man-made fibers. The duty rate will be 29.1% ad valorem. The outer jacket and the inner jacket fall within textile category designation 634. Based upon international textile trade agreements products of China are presently subject to quota restraints and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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 W. Raftery at 212-637-7076. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division