The tariff classification of two women’s outerwear jackets from China

N093418 March 2, 2010 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6202.93.5011 Ms. Kathleen Root Barthco, division of OHL Trade Services 5101 S. Broad Street Philadelphia, PA 19112 RE: The tariff classification of two women’s outerwear jackets from China Dear Ms. Root: In your letter dated February 2, 2010, on behalf of Revue, you requested a tariff classification ruling. Two samples were submitted and are being returned as you requested. Style F10-138 is a women’s hip-length jacket with a shell consisting of woven fabric and synthetic leather. A substantial portion of the front panels, the greater part of the back and all of the sleeves are composed of a woven 90% polyester /10% wool fabric. Part of the front panels, the rear yoke, the collar and the lower back panel are composed of synthetic leather consisting of expanded polyurethane with a flat knit textile fabric backing that is mere reinforcement. The jacket is lined with a woven 100% polyester fabric. The jacket is fitted at the waist and has long hemmed sleeves, a large oversized stand-away collar and a full front opening secured by a right-over-left, four-snap closure along the front placket with two additional snaps on the collar and a rounded edge to the front panels. The snap closures on the collar allow it to be worn up and away from the face like a funnel collar. Style F09-87 is a women’s hip-length jacket with a shell consisting of a woven 36% wool/32% acrylic/32% polyester hound’s-tooth pattern fabric on a majority of the front panels, a majority of the inner placket of the front panels, the inner portion of the collar, a portion of the shoulders and surrounding armhole areas, along the lower half of the sleeves and as a banded bottom hem. The outer portion of the collar, a portions along the outer sides of the front panels and along the upper half of the sleeves and the entire rear panel, except for the armhole area, are composed of synthetic leather, consisting of expanded polyurethane with flat knit textile fabric backing that is mere reinforcement. The jacket is lined with a woven 100% polyester fabric. This jacket has a banded collar with a two-snap tab at the front of the neck, a full front opening secured by an off-center, angled zipper closure, long hemmed sleeves, two front pockets with zipper closures at the waist and a straight cut bottom hem. When the zipper is partially open, the fabric portions on the front panels fold open in the manner of oversized lapels. When the zipper is fully closed, the left lapel folds under the right panel, which in turn is secured by the zipper. General Rule of Interpretation 3 (GRI 3) directs us that when two or more headings each refer only to part of the materials in a product, we should classify according to the material or component that imparts the essential character. Failing that, classification is based on the heading that occurs last in the tariff among those which equally merit consideration. In this case the competing headings for both jackets are in HTS Chapter 39 (for the synthetic leather) and Chapter 62 (for the synthetic/wool blend fabrics). In neither case does the synthetic leather impart the essential character. Therefore, both jackets are classifiable in Chapter 62. The applicable subheading for styles F10-138 and F09-87 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