The tariff classification of a Man’s Double Jacket Set from China.

NY I89175 December 31, 2002 CLA-2-42:RR:NC:3:353 I89175 CATEGORY: Classification TARIFF NO.: 4203.10.4030, 6201.93.3000, 6201.93.3511 Ms. Karilea Rhea RPM Gear Inc. 10 Bridge Lane Croton on Hudson, NY 10520 RE: The tariff classification of a Man’s Double Jacket Set from China. Dear Ms. Rhea: In your letter dated November 30, 2002 you requested a classification ruling. As requested, the sample will be returned to you. The submitted sample, a Style # MJ101 Roadmaster Jacket, is a man's double jacket set. The two piece set consists of a waist-length outer jacket and inner jacket that can be zippered along the front edges 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. The outer jacket of Style # MJ101 is constructed of a outer shell of 100% leather and is lined with a knit polyester fabric. It features numerous outer front pockets, two inner front zipper pockets, adjustable cuffs, adjustable waist and full front zipper closure. There is protective rubber in the shoulders, elbows and back. An inner label states “Olympia® Moto Sports.” The inner jacket of Style # MJ101 is constructed of an outer shell of woven 100% nylon fabric that you state has a PU water resistant coating. It has a nylon lining and polyester insulation. The jacket features a stand-up ribbed-knit collar, two snap pockets at the waist, a pocket on the left sleeve, one inner pocket, ribbed-knit fabric cuffs and waistband, and full front zipper closure. The applicable subheading for the Style # MJ101 outer jacket will be 4203.10.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of apparel and clothing accessories, of leather or of composition leather: Articles of apparel: Other, Coats and jackets: Other: Men’s and boys’.” The duty rate will be 6% for 2003. The Style # MJ101 inner jacket is eligible for classification as water resistant. If the Style # MJ101 inner jacket 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 “Men's or boys' overcoats…anoraks (including ski-jackets), windbreakers and similar articles…Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Water resistant.” The duty rate will be 7.2% ad valorem in 2003. If the Style # MJ101 inner jacket does not pass 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 6201.93.3511, which provides for “Men’s or boys’ overcoats…anoraks (including ski-jackets), windbreakers and similar articles…Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other, Men’s.” The duty rate will be 27.9% ad valorem in 2003. The Style # MJ101 inner jacket falls within textile category designation 634. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. 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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division