The tariff classification of two men’s jackets from Thailand

N039895 April 16, 2009 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Ms. Beth C. Ring Sandler, Travis & Rosenberg, P.A. 551 Fifth Ave. New York, NY 10176 RE: The tariff classification of two men’s jackets from Thailand Dear Ms. Ring: In your letter dated September 25, 2008, on behalf of The North Face, you requested a tariff classification ruling. We regret the delay in responding, which was due to laboratory analysis. The samples you submitted are being returned to you. The two garments are made from the same fabric, which is a lamination consisting of a woven 84% nylon/16% elastane outer fabric, a polyurethane film in the center and a brushed 100% polyester inner fabric. Style AGTZ M Magnus has a full front opening secured by a two-way waterproof zipper, an integral hood with a brim and an elasticized drawstring with cord locks, long sleeves with hook and loop tabs at the ends, an elasticized drawstring with internal cord locks at the bottom hem, venting with waterproof zippers under the arms, pockets with waterproof zippers on the chest, an inside pocket in the right chest area and sealed seams. Style AGFQ M Merman Soft Shell has a full front opening secured by a one-way front zipper closure, an integral hood with a brim and an elasticized drawstring, long sleeves with hook and loop tabs at the ends and a zippered pocket on the left forearm, an elasticized powder skirt with two snaps, pockets with waterproof zippers on the left and right chest (with additional access to the left pocket from the inside) and sealed seams. The inner fabric of the lamination was determined by the Customs and Border Protection laboratory to be comprised of warp knit non-pile construction. 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. However, these jackets are eligible for classification as water resistant. If meeting the requirements described in HTSUS Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for styles AGTZ M Magnus and AGFQ M Merman Soft Shell 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 requirements described in HTSUS Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for style AGTZ M Magnus and AGFQ M Merman Soft Shell 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. 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