The tariff classification of two jackets from Indonesia

N036985 March 3, 2009 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511; 6202.93.4500; 6202.93.5011 Ms. Beth C. Ring Sandler, Travis, & Rosenberg, P.A. 551 Fifth Ave. New York, NY 10176 RE: The tariff classification of two jackets from Indonesia Dear Ms. Ring: In your letter dated August 27, 2008, on behalf of The North Face, you requested a tariff classification ruling. Samples were submitted and are being returned as you requested. We regret the delay in responding, which was due to laboratory analysis. The two garments, style AGUT-M Apex Bionic, for men, and AGYB-W Apex Bionic, for women, are both made from a three-layer laminated fabric, consisting of an outer fabric of 97% polyester/3% elastane woven fabric, a middle layer of clear polyurethane plastic film and an inner layer of a 100% polyester warp knit brushed fabric. This fabric was analyzed by the CBP laboratory and was found to be of non-pile construction. Style AGUT-M Apex Bionic has a full front opening secured by a zipper that extends to the top of the collar, long sleeves with hook and loop tab closures at the ends, zippered pockets at the waist and in the left chest and an elasticized drawstring through the bottom hem. Style AGYB-W Apex Bionic has a full front opening secured by a zipper closure that extends to the top of the collar, long sleeves with double cuffs, on-seam zippered pockets at the waist, a zippered pocket in the left chest and a hemmed bottom. The plastic film between the layers of fabric is not visible in cross-section; therefore, the heading you suggested for these jackets, 6210, HTSUS, is not applicable. These jackets are eligible for classification as water resistant. If meeting the conditions described in HTSUS Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for style AGUT-M Bionic Jacket will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers: water resistant. The rate of duty will be 7.1 percent ad valorem. If not meeting the conditions described in HTSUS Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for style AGUT-M Bionic Jacket will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers. The rate of duty will be 27.7 percent ad valorem. If meeting the conditions described in HTSUS Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for style AGYB-W Bionic Jacket will be 6202.93.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls’ anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers: water resistant. The rate of duty will be 7.1 percent ad valorem. If not meeting the conditions described in HTSUS Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for style AGYB-W Bionic Jacket will be 6202.93.5011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers. The rate of duty will be 27.7 percent 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 William Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division