The tariff classification of boys’ and girls’ outerwear from Vietnam and Bangladesh

N140282 January 21, 2011 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6202.93.2020; 6201.93.2020; 6210.40.5020; 6101.30.2020 Ms. Fifi Pudjijanto Gap Inc. 2 Folsom St. San Francisco, CA 94105 RE: The tariff classification of boys’ and girls’ outerwear from Vietnam and Bangladesh Dear Ms. Pudjijanto: In your letter dated December 21, 2010, you requested a tariff classification ruling. The samples you submitted are being returned as you requested. Style GKG003 is a girls’ padded, sleeveless jacket with a shell made from a 100% nylon woven fabric with a polyurethane coating on the inner surface. It has a woven nylon lining, a nonwoven insulating filling quilted to the shell, a front zipper extending to the top of the collar, a rib knit waistband and slant pockets with buttoned flaps at the waist. Style OKB004 is a boys’ reversible padded, sleeveless jacket with both shells made of a 100% polyester woven fabric with a polyurethane coating on the inner surface. The garment has a full front opening with a zipper that extends to the top of the collar, slant pockets at the waist on one side and pockets with snapped flaps on the other side. Both shells are quilted to a nonwoven insulating filling. Style GKB005 is a boys’ two-piece set. The outer garment is made from a 100% nylon woven shell fabric with a visible polyurethane coating on the inner surface. It has a full front opening with a zipper that extends to the top of the collar, a storm flap, a zip-off hood, long sleeves with partial elastic and an adjustable tab at the wrist, zippered pockets at the waist, inner and outer pockets in the left chest, a full lining, zippered vents in the side seams, zipper halves for attachment of the inner jacket and an elasticized drawstring through the bottom hem. The inner garment of style GKB005 is made from knit and woven fabrics, which you indicated are both of polyester. The knit fabric, which is heavily brushed on both sides, comprises the lower part of the front, most of the back (except for the yoke) and most of the sleeves, with the remainder of the garment of woven fabric. This jacket has a full front opening with a zipper closure that extends to the top of the collar, slant, zippered pockets at the waist, elasticized capping fabric at the sleeve ends and tabs for attachment to the outer jacket. While the two portions of style GKB005 may be worn together, they are also fully capable of being worn separately and are, therefore, classifiable in their individual subheadings in the Harmonized Tariff Schedule of the United States (HTSUS). In your letter you suggested that each of the woven garments is provided for in heading 6210, HTSUS. While each of the woven garments has a plastic application, the only item in which the coating is more than a change of color is the outer jacket of style GKB005. The applicable subheading for style GKG003 will be 6202.93.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): of man-made fibers: other: other: padded, sleeveless jackets. The rate of duty will be 14.9 percent ad valorem. The applicable subheading for style OKB004 will be 6201.93.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): of man-made fibers: other: other: padded, sleeveless jackets. The rate of duty will be 14.9 percent ad valorem. The applicable subheading for the outer portion of style GKB005 will be 6210.40.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers: anoraks (including ski-jackets), windbreakers and similar articles. The rate of duty will be 7.1 percent ad valorem. The applicable subheading for the inner garment of style GKB005 will be 6101.30.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: of man-made fibers: other: boys'. 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 William Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division