The tariff classification of a women’s jacket, two women’s double jacket sets and two women’s ski/snowboard pants from China

N114475 August 3, 2010 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 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 a women’s jacket, two women’s double jacket sets and two women’s ski/snowboard pants from China Dear Ms. Breunig: In your letter dated July 8, 2010, you requested a tariff classification ruling. Five items were submitted as follows: Style number 452104 is a women’s upper thigh-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 100% polyester fabric which is quilted to a nonwoven polyester batting insulation. The jacket has a detachable hood with a drawcord tightening and a tab with hook and loop closures at the chin area that is held to the garment by snaps, a stand-up collar and a full front opening secured by a zipper closure with an overlapping flap with nine snaps. The jacket has long sleeves with elastic and a tab with a hook and loop fastener at the wrist area, a zippered pocket on the lower portion of the left sleeve, underarm vents with zippered closures, a mesh inner pocket with a zipper closure, an inner drawcord tightening at the waist, two front pockets with zipper closures below the waist and a drawcord tightening through the bottom hem. The “Junonia Spirit” logo is embroidered onto the right front yoke area. Style numbers 452100 and 452101 are two pairs of women’s ski/snow board pants. Each garment has a shell of woven 100% nylon fabric that has a visible polyurethane coating on the inner surface. Each garment has a woven 100% polyester lining quilted to a nonwoven polyester batting fill. Style 452100 has a fly front zipper opening which is covered by an overlapping flap secured by a hook and loop fastener on the front portion of the waistband, elastic on the waistband and a textile belt with a plastic buckle held to the waistband by five belt loops. The garment has two front pockets below the waist secured by zipper closures, sealed seams at the front and back rise, long hemmed legs with a zipper opening on the lower portion covered by a flap with snap closures, scuff guards and hidden leg sleeves with elastic tightening secured by a snap closure. Style 452101 is a high-waist style garment with a fly front zipper opening which is covered by an overlapping flap with a one-snap closure on the front portion of the waist. The garment has detachable elasticized suspenders with plastic buckles that are held to the garment by tabs with hook and loops closures, ribbed-knit fabric inserts on each side of the waist area, two front pockets below the waist secured by zipper closures, sealed seams at the front and back rise, long hemmed legs with a zipper opening on the lower portion covered by a flap with snap closures, scuff guards and hidden leg sleeves that have elastic tightening secured by a snap closure. Both style numbers 452102 and 452103 are women’s two-piece sets. Each set consists of an upper thigh-length outer jacket and an upper thigh-length inner jacket, which can be zippered together along the front edges and snapped 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 of each style is composed of a woven 100% nylon fabric that has a visible polyurethane coating on the inner surface. Each outer jacket is lined with a woven 100% polyester fabric and has a detachable, roll-up hood with a drawcord tightening that is held to the garment by snaps, a stand-up collar composed on the inner surface of a knit fleece fabric, a full front opening secured by a double pull zipper closure and an overlapping flap secured by snaps and hook and loop fasteners. Each jacket also has long sleeves with elastic and a tab with a hook and loop fastener at the wrist area, a zippered pocket on the lower portion of the left sleeve, two front pockets with zipper closures at the waist, two inner pockets, underarm vents with zipper closures, a drawcord tightening through the bottom hem and an elasticized tab with a snap closure at the nape of the neck and on the inner portion of the wrist area for attachment of the inner jacket. The inner jackets of styles 452102 and 452103 have a shell composed of a knit brushed fleece 100% polyester fabric. Each jacket has a stand-up collar, a full front opening secured by a reversible zipper pull closure, long sleeves with a banded cuff, two front pockets with zipper closures at the waist and an elasticized drawstring with a cord lock tightening through the bottom hem. Each garment has a fabric loop on the rear portion of the collar and on the outer portion of the wrist areas that are used for attachment to the outer jacket. The samples are being returned to you. The applicable subheading for style number 452104 and for the outer jackets of styles 452102 and 452103 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 or 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 ad valorem. The applicable subheading for styles 452100 and 452101 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 or 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. The applicable subheading for the inner jackets of styles 452102 and 452103 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. 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