The tariff classification of two women’s jackets, a women’s double jacket set and two women’s ski-pants from China

N064264 June 26, 2009 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011; 6210.50.5020; 6210.50.5031; 6102.30.2010 Ms. Tori E. Breunig Junonia Ltd. 1355 Mendota Heights Road, Suite 300 Mendota Heights, MN 55120 RE: The tariff classification of two women’s jackets, a women’s double jacket set and two women’s ski-pants from China Dear Ms. Breunig: In your letter and fax received in this office June 9, 2009, you requested a tariff classification ruling. Five samples were submitted: Style 379204, “Fresh Powder Anorak,” is a women’s thigh-length jacket with a shell composed of a woven 100% nylon fabric that has a polyurethane coating on the inner surface. The jacket is lined with a woven 100% polyester fabric and has a nonwoven polyester batting fill. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket has a snap-off hood with an elastic drawcord tightening and a tab at the chin area secured by hook and loop fasteners, a stand-up collar that is lined on the inner surface with a fleece fabric, a full front opening secured by a zipper closure that extends to the top of the collar, a storm flap with two snaps and hook and loop fasteners that covers the front zipper area, long sleeves with partial elastic and a tab secured by a hook and loop fastener on the cuffs, a pocket on the lower portion of the left sleeve that has a plastic hook with an elastic cord on the inside, a zipper opening under each armhole for ventilation, a pocket on the left chest with a zipper closure, two front pockets with zipper closures below the waist, an inner drawcord tightening at the waist, an inner mesh pocket with a zipper closure and a drawcord tightening at the bottom hem. Style number 379203, “Cross Country Jacket,” is a women’s lower hip-length jacket with a shell composed of a woven 100% nylon fabric that has a visible polyurethane coating on the inner surface. The jacket is lined with a woven polyester fabric and has a nonwoven polyester batting fill. The jacket has an integral hood with a drawcord tightening, a stand-up collar, a full front opening secured by a zipper closure that extends to the top of the collar, a storm flap with two snaps and hook and loop fasteners that covers the front zipper area, long sleeves with partial elastic and a tab secured by a hook and loop fastener on the cuffs, two front pockets with zipper closures at the waist and a straight cut hemmed bottom. Style 379202, “3-1 Alpine Jacket,” is a women’s two piece set consisting of a hip-length outer jacket and a hip-length inner jacket which can be zippered together along the front edges and fastened together at the nape of the neck and at the wrist areas 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 has a shell composed of a woven 100% nylon fabric which has a visible polyurethane coating on the inner surface. The jacket is lined in the front panels, in the lower rear panel and in the sleeves with a woven polyester fabric. The garment is lined in the upper portion of the rear panel with a nylon mesh fabric. The jacket has a snap-off hood with a drawcord tightening, a stand-up collar lined on the inner surface with a fleece fabric, a full front opening secured by a zipper closure, a secondary zipper for attaching the inner jacket and a storm flap with two snaps and hook and loop fasteners that covers the front zipper area. The hood can be rolled up and secured inside the jacket’s collar by hook and loop fasteners. The jacket has long sleeves with partial elastic and a tab with a hook and loop fastener on the cuffs, a zippered pocket on the lower portion of the left sleeve, a zipper opening under each armhole for ventilation, two front pockets with zipper closures below the waist, a zippered inner pocket, a mesh inner pocket with a hook and loop fastener and a drawcord tightening at the bottom hem. A tab with a hook and loop fastener at the nape of the neck and on the inner portion of the wrist areas are used for attachment of the inner jacket. The inner jacket of style 379202 is a hip-length jacket with 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, a full front opening secured by a zipper closure that extends to the top of the collar, long sleeves with self-fabric banded cuffs, two front pockets with zipper closures at the waist area and a drawcord tightening through the bottom hem. A textile loop at the nape of the neck and on the inner portion of the wrist areas is used to attach the garment to the outer jacket. Style number 379200, “Alpine Ski Pant,” is a women’s pair of ski/snowboard pants with a shell composed of a woven 100% nylon fabric that has a visible polyurethane coating on the inner surface. The garment is lined with a woven polyester fabric and has a nonwoven polyester batting fill. The garment is ankle-length and has an elasticized waistband, a fly front zipper opening which is covered by an overlapping flap with a hook and loop fastener, a detachable textile belt with a plastic buckle held to the waist by belt loops, two front pockets with zipper closures below the waist, sealed seams at the front and back rise, long hemmed legs with a side opening on the lower portion secured by a zipper and snap closures, a scuff guard at the lower portion of each leg and hidden elasticized leg sleeves with a side opening secured by a snap and hook and loop fasteners. Style number 379201, “High Waisted Ski Pant,” is a women’s pair of high waisted ski/snowboard pants with a shell composed of a woven 100% nylon fabric that has a visible polyurethane coating on the inner surface. The garment is lined with a woven polyester fabric and has a nonwoven polyester batting fill. The garment is ankle-length and has a front zipper opening which is covered by an overlapping flap with a one-snap closure, detachable elasticized suspenders that are held to the garment by tabs with hook and loop fasteners, a ribbed-knit fabric panel insert on each side at the waist area for a better fit, two front pockets with zipper closures below the waist, sealed seams at the front and back rise, a zipper opening with a mesh liner insert on each side of the thigh area for ventilation, long hemmed legs with a side opening on the lower portion secured by a zipper and snap closures, a scuff guard at the lower portion of each leg and hidden leg elasticized leg sleeves with a side opening secured by a snap and hook and loop fasteners.. The samples are being returned to you as you have requested. Style 379204 is eligible for classification as water resistant. If the jacket passes the water resistance test specified in Harmonized Tariff Schedule of the United States (HTSUS), Chapter 62, Additional U.S. Note 2, then the applicable HTS subheading for the garment will be 6202.93.4500, which provides for other women’s or girls’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. The rate of duty will be 7.1 percent ad valorem. If style 379204 does not pass the water resistance test, then the applicable subheading for the garment will be 6202.93.5011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s anoraks, windbreakers and similar articles of man-made fibers. The rate of duty will be 27.7 percent ad valorem. The applicable subheading for style 379203 and for the outer woven fabric jacket of style 379202 will be 6210.50.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 and 5907: Other women’s or girls’ garments: Of man-made fibers: Other: Anoraks (including ski-jackets), windbreakers and similar articles. The rate of duty will be 7.1 percent. The applicable subheading for the inner knit fabric jacket of style 379202 will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Other: Women’s. The rate of duty will be 28.2 percent ad valorem. The applicable subheading for style numbers 379200 and 379201 will be 6210.50.5031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 and 5907: Other women’s or girls’ garments: Of man-made fibers: Other: Trousers, breeches and shorts: Ski/snowboard pants. 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 W. Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division