The tariff classification of a men’s ski jacket from Bangladesh

N061338 June 18, 2009 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6210.40.5020 Ms. Donna L. Shira Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad St. New York, NY 10004 RE: The tariff classification of a men’s ski jacket from Bangladesh Dear Ms. Shira: In your letter dated May 15, 2009, on behalf of Polo Ralph Lauren Corporation, you requested a tariff classification ruling. A sample was submitted and is being returned as you requested. The item in question, style 096 JD-11, is a men’s pullover ski jacket that converts into a vest. It is made of woven and knit fabrics, with the woven lined and insulated with a light batting. The jacket has an off-center zipper closure that extends to the top of the collar, long sleeves with hook-and-loop tabs at the ends, two waterproof zippered pockets at the waist, a patch pocket with a snapped flap in the left chest, a combination of a side zipper and snapped tabs extending from the bottom hem to facilitate getting the garment on and off, a powder skirt, several small internal foam pieces at the shoulders and forearms and three hook-and-loop tabs on each side for adjusting the fit. A zipper that extends from the top of the collar and down around the arms and back allows the removal of a single piece comprising the sleeves, the upper back and the outer collar, leaving an intact vest-like item garment. The front of the jacket and the upper part of the back are made from a woven 100% polyester fabric with a visible polyurethane coating on the inner surface, while the sleeves and lower back are comprised of a fabric that you described as a brushed knit pile of nylon, polyester and elastane. Several classification issues are presented by this garment. The first is the treatment of the removable portion. As the removable portion is not suitable for separate wear, it is not classifiable as a separate garment. The second issue is the treatment of a jacket that converts to a vest. Customs and Border Protection has ruled that jackets of Chapter 62, HTSUS, with removable sleeves are classifiable as jackets. Finally, in the case of garments composed in part of fabrics of headings 5903, 5906 or 5907, and in part of other fabrics, the issue is whether the garment is made up of a fabric of heading 5903, 5906 or 5907, as called for in the language of HTSUS heading 6210. Treasury Decision 91-78 set forth conditions for finding that a garment is “made up” of a fabric of 5903, 5906 or 5907. In our opinion the location and quantity of coated fabric results in a garment that is made up of a fabric of heading 5903, 5906 or 5907. The applicable subheading for style 096 JD-11 will be 6210.40.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers: anoraks (including ski-jackets), windbreakers and similar articles. The rate of duty will be 7.1 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