The tariff classification of two men’s jackets, two men’s pants and a ball cap from China

N065354 July 13, 2009 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6210.40.5020; 6210.40.5039; 6505.90.6090 Ms. Karen Quintana NYK Logistics (Americas) Inc. 2417 E. Carson Street, Suite 200 Long Beach, CA 90810 RE: The tariff classification of two men’s jackets, two men’s pants and a ball cap from China Dear Ms. Quintana: In your letter dated June 15, 2009, on behalf of Jackson Safety LLC, you requested a tariff classification ruling. Five samples were submitted: Part numbers 3009718-3009722, “All Weather Jacket,” is a men’s upper thigh-length jacket with a shell composed of a woven oxford 100% polyester fabric that has a visible polyurethane coating on the inner surface. The jacket is lined with a knit polyester fleece fabric. The jacket has a snap-off 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 secondary zipper for attaching an inner jacket and a storm flap with five snap closures that covers the front zipper area. The jacket has long sleeves with elastic and a tab with a snap closure on the cuffs, a zipper opening under each armhole for ventilation, two front pockets with a flap closure below the waist, a zippered inner pocket and a drawcord tightening through the bottom hem. The garment has 2-inch wide horizontal and vertical reflective strips of fabric on the front and rear panels and surrounding the upper and lower portion of each sleeve. A tab with a snap closure on the inner portion of the wrist areas is used for attachment of an inner jacket. A label in the center portion of the left front panel features the “Allsafe SMC” logo. Part numbers 3009724-3009728, “Convertible Parka,” is a men’s hip-length jacket with a shell composed of woven oxford 100% polyester fabric that has a visible polyurethane coating on the inner surface. The jacket is lined with a knit polyester fleece fabric. In your letter you indicate that the “Convertible Parka,” combines to fit inside the “All Weather Jacket.” The jacket has a stand-up collar, a full front opening secured by a reversible zipper pull closure, long zip-off sleeves that can be detached at the armholes, ribbed-knit fabric cuffs, two front pockets with zipper closures at the waist and a ribbed-knit fabric waistband. The garment has 2-inch wide horizontal and vertical reflective strips of fabric on the front and rear panels and surrounding the upper and lower portion of each sleeve. A fabric loop on the outer portion of the wrist areas are used for attachment to the “All Weather Jacket”. A label on the center portion of the left front panel features the “Allsafe SMC” logo. Although the “All Weather Jacket,” and the “Convertible Jacket,” can be zippered together along the front edges and snapped together at the wrist areas to be worn as one garment, each garment can also be worn separately and will be classified as a separate garment, even if imported together. Part numbers 3012935-3012938, “Rain Pant,” is a men’s pair of pull-on pants with a shell composed of a woven oxford 100% polyester fabric with a visible polyurethane coating on the inner surface. The garment has an elasticized waistband with an inner drawcord tightening, a fly front opening with a one-snap closure, two front openings with a flap secured by a snap closure below the waist used for easy access into inner garments, two rear pockets with a flap secured by a snap closure below the waist, long hemmed legs with two 2-inch wide reflective strips of fabric surrounding the lower portion of each leg and a one-snap fastener at the bottom hem. Part numbers 3009734-9009738, “All Weather Pants,” is a men’s pair of pull-on pants with a shell composed of a woven oxford 100% polyester fabric with a visible polyurethane coating on the inner surface. The pants are lined with a woven 190T polyester taffeta fabric that is quilted to a nonwoven polyester batting fill. The pants have an elasticized waistband with an adjustable textile belt secured by a plastic buckle and a fly front opening secured by a zipper closure. The pants have two side opening below the waist used for easy access into inner garments, a right rear pocket below the waist with a zipper and flap closure, a label on the rear pocket that features the “Allsafe SMC” logo, long hemmed legs with a zipper opening at the bottom that is covered by a flap with two snaps and two 2-inch wide reflective strips of fabric surrounding the lower portion of each leg. The pants and belt are composite goods, with the essential character imparted by the pants. Part numbers 3013113 and 3013114, “Ballcaps,” is a baseball-style cap composed of a breathable knit mesh 100% polyester fabric that is lined with an 80% polyester/20% cotton fabric. The cap has six panels surrounding the head area, a hard beak, an inner sweatband and an adjustable tab with a hook and loop fastener in the rear. A strip of reflective warning tape with contrasting color trim surrounds the cap area. The samples are being returned to you as you have requested. The applicable subheading for the “All Weather Jacket” and the “Convertible Parka” will be 6210.40.5020, Harmonized Tariff Schedule of the United States (HTSUS), 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 rate of duty will be 7.1 percent ad valorem. The applicable subheading for the “Rain Pant” and the “All Weather Pant” will be 6210.40.5039, Harmonized Tariff Schedule of the United States (HTSUS), 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: Trousers, breeches and shorts: Other. The rate of duty will be 7.1 percent ad valorem. The applicable subheading for the “Ballcaps,” will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed: Other: Other: Of man-made fibers: Not in part of braid: Other: Other: Other. The rate of duty will be 20¢/kg + 7%. 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