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

NY J84590 June 9, 2003 CLA-2-62:RR:NC:WA:357 J84590 CATEGORY: Classification TARIFF NO.: 6101.30.2010; 6210.40.5020 Ms. Tara Savenko Winterco Outdoor, Inc. 1679 32nd Avenue NE Calgary, Alberta, Canada T2E 7Z5 RE: The tariff classification of a man’s double jacket set from Vietnam Dear Ms. Savenko: In your letter dated May 14, 2003, you requested a classification ruling. The samples submitted, style numbers 66003 and 66003z are a man’s two-piece set. The two-piece set consists of an upper 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 wrist areas so as to be worn as one garment. In a phone conversation you indicated that the jackets may either be imported together or separately depending on how the customer purchases the jackets. Although the garments are worn together, each garment can also be worn separately and will be classified as a separate garment. The outer jacket and a swatch of fabric were submitted for style number 66003. The jacket is a representative sample of how the garment will be constructed and styled when it is imported into the United States. The swatch of fabric that is composed of a woven 100% nylon fabric with a visible polyurethane coating on the inner surface is a sample of the fabric that will be used to manufacture the shell of the jacket when it is imported into the United States. The jacket is lined in the front panels, the lower portion of the rear panel, the hood and the sleeves with a woven 100% nylon fabric and with a mesh 100% polyester fabric in the upper portion of the rear panel. The jacket has an integral hood with a drawcord tightening, a stand-up collar, a full front opening secured by a zipper closure and a secondary zipper for attaching the inner jacket. The hood can be rolled up and stored within the collar by three hook and loop fasteners. An overlapping flap with two snaps and four hook and loop fasteners covers the front zipper area. The jacket features a zippered pocket on the left chest, an inner pocket with a hook and loop fastener, long sleeves with a tab secured by a hook and loop fastener on the cuffs, an inner drawcord tightening at the waist, two zippered front pockets below the waist that are covered by a flap with a hook and loop fastener and a drawcord tightening at the bottom hem. A tab with a snap closure at the nape of the neck and on the inner portion of the cuffs is used for attachment of the inner jacket. The inner jacket, style number 66003z, is constructed of a shell composed of a 100% polyester finely knit fabric which is napped on the inside and outside surfaces. The garment is lined in the sleeves with a woven man-made fiber fabric. The jacket has a stand-up collar and a full front opening that is secured by a reversible zipper pull closure that extends to the top of the collar. The jacket features long sleeves with a banded cuff, two front slash pockets at the waist and a drawcord tightening at the bottom hem. A textile loop at the rear portion of the collar and above each sleeve cuff is used to attach the garment to the outer jacket. The samples are being returned to you Although in your letter you suggested classification for the outer jacket under HTS 6210.20.5000, the jacket is more similar to an anorak than a coat. When constructed of the identical woven 100% nylon coated fabric that you submitted 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 (including ski-jackets), windbreakers and similar articles. The duty rate will be 7.2 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 or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: of man-made fibers: other men’s. The duty rate will be 28.4 percent ad valorem The outer jacket and the inner jacket fall within textile category designation 634. Based upon international textile trade agreements products of Vietnam are not presently subject to quota restraints nor the requirement of a visa. 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 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division