The tariff classification of a men’s jacket from China

N106263 June 9, 2010 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Mr. Daniel Gazitua Supreme International, LLC 3000 NW 107 Avenue Miami, FL 33172 RE: The tariff classification of a men’s jacket from China Dear Mr. Gazitua: In your letter dated May 13, 2010, you requested a tariff classification ruling. A sample was submitted and is being returned to you as you requested. The item in question, style # 40HR7527, is a men’s outerwear jacket. It has a full front opening with a zipper closure, a standup collar with a snap closure, long sleeves with snapped cuffs, a banded bottom, slant pockets at the waist, patch pockets in the chest with snapped flaps and a lining quilted to a nonwoven batting. The shell is made of two materials: the front and back yokes, the underside of the sleeves, the side panels and the trim, consisting of the collar, cuffs and waistband, are composed of an imitation leather material that consists of a knit rayon fabric with a cellular polyurethane plastic on the outer surface, while the majority of the front and back panels and the upper portion of the sleeves are composed of a woven fabric that consists of a cotton yarn wrapped with a metalized filament in one direction and a nylon/cotton blended yarn in the other direction. This fabric has been treated with polyurethane for water resistance, according to your correspondence. The woven fabric portion of the jacket provides the essential character to the garment. In determining the chief weight of a garment a yarn that contains any amount of metal is regarded in its entirety as "metalized yarn" for tariff purposes. Thus, the determination of which textile material predominates by weight is based not on the actual weight of metal, but on the actual weight of all yarns that contain metal. The breakdown that you provided indicates that the nylon portion of the nylon/cotton yarn constitutes 42% of the weight of the woven fabric, while the cotton portion of that yarn constitutes 32% and the metalized yarn constitutes 26%. Thus, the woven fabric is in chief weight of nylon. This jacket is eligible for classification as water resistant. In order to be classified as such, both the woven treated fabric and the knitted imitation leather fabric must pass the water resistance test outlined in HTSUS Chapter 62, Additional U.S. Note 2. If meeting the requirements of Chapter 62 Additional U.S. Note 2, the applicable subheading for the jacket 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 of Chapter 62 Additional U.S. Note 2, the applicable subheading for the jacket 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