Revocation of NY K82923; Tariff Classification of Men’s Outerwear Jackets from China

H334134 December 16, 2025 OT:RR:CTF:FTM H334134 MJD CATEGORY: Classification TARIFF NO.: 6210.20.50 Ms. Lori J. Pender Columbia Sportswear Company 14375 Science Park Drive Portland, OR 97229 RE: Revocation of NY K82923; Tariff Classification of Men’s Outerwear Jackets from China Dear Ms. Pender This letter is in reference to New York Ruling Letter (“NY”) K82923, dated March 2, 2004, concerning the tariff classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) of two styles of men’s jackets. In NY K82923, U.S. Customs and Border Protection (“CBP”) classified the jackets in subheading 6201.93, HTSUS, which provided for “[m]en’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.” Upon additional review, we have determined that the classification of the men’s jackets under subheading 6201.93, HTSUS, to be incorrect. For the reasons set forth below, we hereby revoke NY K82923. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. § 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. No. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed action was published on October 1, 2025, in Volume 59, Number 40, of the Customs Bulletin. No comments were received in response to this notice. FACTS: NY K82923 described the two styles of men’s jackets, as follows: 1 The two items, style #1222, Men’s Manticore Jacket and style #1228, Men’s Sphinx Jacket, are of similar design and construction. Both have a full front opening with a zipper closure and a hook and loop storm flap, zippered pockets at the waist and chest, an interior mesh pocket, a permanent hood with a brim and an elasticized drawcord, hook and loop adjustment tabs at the sleeve ends, and an elasticized drawcord at the bottom hem. Both garments are made from two types of fabric, one designated #003990-AT4603, the other #003863-AT3210BXFL. Fabric #003990-AT4603 is a three-layer fabric consisting of an outer layer of woven nylon taffeta, a middle layer of polyurethane laminate and an inner layer of warp knit nylon tricot. Fabric #003863-AT3210BXFL is also a three-layer material with an outer layer of plain weave nylon, a middle layer of polyurethane laminate and an inner layer of polyester fleece knit pile fabric. Most of the front panels, the upper portions of the sleeves and small portions of the upper and lower back of style #1222 are made from fabric #003990-AT4603, with a small part of the front, the side panels, the under-portion of the sleeves and most of the back made from fabric #003863-AT3210BXFL. Style #1228 has the entire front, the upper sleeve portions and a small part of the back made from #003990-AT4603 fabric, with the side panels, the under- portion of the sleeves and most of the back made from fabric #003863- AT3210BXFL. The plastic portion of fabric #003990-AT4603 is visible through the inner warp knit fabric, so that garments made from this material are eligible for classification in heading 6210, HTS. Fabric #003863-AT3210BXFL, however, is of knit pile construction. Garments made from this type fabric are excluded from 6210 and 6113, HTS. ISSUE: What is the tariff classification of the two styles of men’s jackets at issue? LAW AND ANALYSIS: Classification decisions under the HTSUS are made in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. GRI 3 states that, when by application of GRI 2(b) goods are prima facie classifiable under two or more headings, classification shall be effected as follows: 2 … (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. (c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. * * * The 2025 HTSUS provisions under consideration are: 5903: Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: 6101: Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: 6201: 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: 6210: Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: * * * Note 3 to Chapter 59, HTSUS, provides, in pertinent part, as follows:1 For the purposes of heading 5903, “textile fabrics laminated with plastics” means products made by the assembly of one or more layers of fabrics with one or more sheets or film of plastics which are combined by any process that bonds the layers together, whether or not the sheets or film of plastics are visible to the naked eye in the cross-section. Note 1 to Chapter 60, HTSUS, provides, in pertinent part, as follows: This chapter does not cover: … (c) Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of chapter 59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 6001. 1 In 2004, when NY K82923 was published, Note 3 to Chapter 59, HTSUS, did not exist. As a result, the plastic component of textile fabrics laminated with plastics was required to be visible. However, with the addition of Note 3 to Chapter 59, HTSUS, the plastic is no longer required to be visible when a fabric with one or more layers of fabric is assembled with a sheet or film of plastic and is bonded together. 3 Note 6 to Chapter 62, HTSUS, provides, in pertinent part, as follows: Garments which are, prima facie, classifiable both in heading 6210 and in other headings of this chapter, excluding heading 6209, are to be classified in heading 6210 * * * In understanding the language of the HTSUS, the Explanatory Notes (“ENs”) of the Harmonized Commodity Description and Coding System, which constitute the official interpretation of the HTSUS at the international level, may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989). The ENs to GRI 3(b) provide, in pertinent part, that: (VII) In all these cases the goods are to be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. (VIII) The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. … The General ENs to Chapter 61 and 62, HTSUS, provide, in pertinent part, that: The classification of goods in this Chapter is not affected by the presence of parts or accessories of, for example, woven fabrics, furskin, feathers, leather, plastics or metal. Where, however, the presence of these materials constitutes more than mere trimming… * * * In the instant case there are two styles of jackets, style #1222, Men’s Manticore Jacket, and style #1228, Men’s Sphinx Jacket, that are of similar design and construction. Both jackets are made from two different multilayer fabrics, one fabric is designated #003990-AT4603, the other fabric is designated #003863-AT3210BXFL. Since both jackets in this case are constructed of two different types of fabrics, we must first classify each fabric in order to determine the classification of the jackets. Fabric #003990-AT4603 has three layers consisting of an outer layer of woven nylon taffeta, a visible middle layer of polyurethane film, and an inner layer of warp knit nylon tricot. Heading 5903, HTSUS, provides for the classification of “[t]extile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902.” According to Note 3 to Chapter 59, HTSUS, “textile fabrics laminated with plastics’ means products made by the assembly of one or more layers of fabrics with one or more sheets or film of plastics which are combined by any process that bonds the layers together, whether or not the sheets or film of 4 plastics are visible to the naked eye in the cross-section.” Since the textile in fabric #003990- AT4603 is laminated with plastic as provided for in Note 3 to Chapter 59, HTSUS, the fabric is classified under heading 5903, HTSUS. With respect to fabric #003863-AT3210BXFL, which has an outer layer of plain weave nylon, a middle layer of polyurethane film, and an inner layer of polyester fleece knit pile fabric, Note 1(c) to Chapter 60, HTSUS, is instructive. Note 1(c) to Chapter 60, HTSUS, provides that “knitted or crocheted pile fabrics, impregnated, coated, covered, or laminated, remain classified in heading 6001.” Since Fabric #003863-ATS3210BXFL is a laminated polyester fleece knit pile fabric, it cannot be classified in heading 5903, HTSUS, and is therefore classified in heading 6001, HTSUS, which provides for “Pile fabrics, including ‘long pile’ fabrics and terry fabrics, knitted or crocheted.” Having determined where the fabrics are classified, now we must determine which fabric imparts the essential character of the jackets per GRI 3(b). If the essential character of the jackets is imparted by fabric #003990-AT4603, which is classified in heading 5903, HTSUS, the jackets will be classified in heading 6210, HTSUS, which provides for “[g]arments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907,” and if the essential character of the jackets is imparted by fabric #003863-ATS3210BXFL, which is classified in heading 6001, HTSUS, then the jackets will be classified in heading 6101, HTSUS, which provides for “[m]en’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6103.” However, it should be noted that the existence of both woven and knit fabrics in a garment or both textile and nontextile components does not automatically mean that the garment must be classified pursuant to GRI 3. For example, for the classification of goods in Chapters 61 and 62, consideration should be given to the General ENs related to those Chapters, which provides that “the presence of parts or accessories of, for example, woven fabrics, furskin, feathers, leather, plastics or metal” do not affect the classification of goods in those Chapters, unless “these materials constitutes more than mere trimming.” Headquarters Memorandum (“HQ Memo”) 080817, dated August 31, 1987, explains CBP’s position that in most instances garments will be classified according to their outer shell when the garments contain accessories or parts that are merely trimming. In the instant case, both jackets will be classified per the outer shell which constitutes fabric #003990-AT4603 and fabric #003863-ATS3210BXFL, as the garments do not contain parts or accessories that are more than mere trimming. Therefore, a GRI 3(b) analysis is required to determine which fabric, if any, constitutes the essential character of the jackets. When considering the essential character of garments made up of two different fabrics such as the jackets in this case, HQ Memo 084118, dated April 13, 1989, provides guidance on how to classify the garment. In HQ Memo 084118, CBP stated the following: (a) For upper or lower body garments, if one component exceeds 60 percent of the visible surface area, that component will determine the classification of the garment unless the other component: (1) forms the entire front of the garment; or (2) provides a visual and significant decorative effect (e.g., a substantial amount of lace); or 5 (3) is over 50 percent by weight of the garment; or (4) is valued at more than 10 times the primary component. If no component comprises 60 percent of the visible surface area, or if any of the above four listed conditions are present, classification will be according to GRI 3(b) or 3(c), as appropriate. In the instant case, neither fabric #003990-AT4603 nor fabric #003863-ATS3210BXFL exceeds 60 percent of the visible surface area in either jacket. For example, for style 1222, Men’s Manticore Jacket, fabric #003990-AT4603 makes up most of the front panels, the upper portions of the sleeves, and small portions of the upper and lower back, whereas fabric #003863- AT3210BXFL makes up a small part of the front, the side panels, the under-portion of the sleeves, and most of the back. Regarding style #1228, Men’s Sphinx Jacket, fabric #003990- AT4603 makes up the entire front, the upper sleeve portion, and a small part of the back, whereas fabric #003863-AT3210BXFL makes up the side panels, the under-portion of the sleeves, and most of the back. Thus, no fabric in either jacket exceeds 60 percent of the visible surface area in either jacket. Moreover, neither fabric provides a visual and significant decorative effect, or is over 50 percent by weight of the garments, or is valued more than 10 times the primary component. However, while fabric #003990-AT4603 makes up most of the front panels with respect to style #1222, Men’s Manticore Jacket, fabric #003990-AT4603 makes up the entire front panels of style #1228, Men’s Sphinx Jacket, thus meeting one of the exceptions listed in HQ Memo 084118. Therefore, per the guidance in HQ Memo 084118, both jackets should be classified according to GRI 3(b) or GRI 3(c). Under GRI 3(b), composite goods must be classified according to the material or component that imparts the article with its essential character. The “essential character” of an article is “that which is indispensable to the structure, core or condition of the article, i.e., what it is.” Structural Industries v. United States, 360 F. Supp. 2d 1330, 1336 (Ct. Int’l Trade 2005). EN VIII to GRI 3(b) explains that “[t]he factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods.” In the instant case, neither fabric #003990-AT4603 nor fabric #003863-ATS3210BXFL is more indispensable than the other. Also, neither fabric makes the jackets “what it is.” Both fabrics are of equal importance to the jackets. Similarly, no one component of the jackets is more indispensable than the other, or makes the jackets what they are. As a result, no essential character determination can be made under GRI 3(b), and we must proceed to GRI 3(c). GRI 3(c) directs classification according to the heading that comes last among the competing headings. In this case, the competing headings are heading 6101, HTSUS, and 6210, HTSUS. As heading 6210, HTSUS, comes last, the jackets are classified therein, and specifically under subheading 6210.20.50, HTSUS, which provides for “[g]arments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other garments, of the type described in heading 6201: Of man-made fibers: Other.” In NY K82923, CBP classified the jackets at issue in subheading 6201.93, HTSUS, which provides for “[m]en’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski- jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than 6 those of heading 6203: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers.” The rationale was that the presence of substantial portions of non-qualifying knit pile fabric precluded a finding that the jackets were “made up” of a fabric of heading 5903, HTSUS. GRI 1 was applied, and the garments were precluded from classification in heading 6210, HTSUS. Furthermore, because the knit pile portions did not impart the essential character of the garments, per GRI 3 the jackets were classifiable in Chapter 62, HTSUS. As a result, because the jackets have a plastic layer that may provide water resistance, these articles were classified in heading 6201, HTSUS and specifically subheading 6201.93.30, HTSUS, or subheading 6201.93.35, HTSUS, depending on whether the jackets met the requirements for water resistance in the HTSUS.2 This was an error. As noted above, the outer shell of the jackets determines classification. See HQ Memo 080817. Since the outer shell of both jackets are made up of two different fabrics, classification is determined per GRI 3(b) essential character analysis or GRI 3(c). See HQ Memo 084118. However, if the essential character of a good cannot be determined per GRI 3(b), then GRI 3(c) is utilized, and the good is classified according to the heading which comes last in numerical order amongst those headings that merit equal consideration. As mentioned beforehand, neither fabric imparted the essential character of the garments and thus classification is based on the application of GRI 3(c). Accordingly, style #1222, Men’s Manticore Jacket and style #1228, Men’s Sphinx Jacket, are classified in heading 6210, HTSUS, and specifically subheading 6210.20.50, HTSUS, which provides for “[g]arments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other garments, of the type described in heading 6201: Of man-made fibers: Other.” HOLDING: By application of GRI 3(c) and GRI 6, style #1222, Men’s Manticore Jacket, and style #1228, Men’s Sphinx Jacket, are classified in heading 6210, HTSUS, and specifically subheading 6210.20.50, HTSUS, which provides for “[g]arments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other garments, of the type described in heading 6201: Of man- made fibers: Other.” The 2025 column one general rate of duty is 7.1% 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 internet at https://hts.usitc.gov. 2 In 2024, these provisions are currently 6201.40.45, HTSUS, and 6201.40.50, HTSUS. 7 EFFECT ON OTHER RULINGS: NY K82923, dated March 2, 2004, is hereby REVOKED. In accordance with 19 U.S.C. § 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin. Sincerely, Yuliya A. Gulis, Director Commercial Trade and Facilitation Division 8