The tariff classification of a men’s jacket from Turkey

N154116 April 12, 2011 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511; 6117.80.9540 Ms. Melissa Clukey W.L. Gore and Associates, Inc. 295 Blue Ball Road Elkton, MD 21921 RE: The tariff classification of a men’s jacket from Turkey Dear Ms. Clukey: In your letter dated March 11, 2011, you requested a tariff classification ruling. The sample you submitted is being returned as you requested. The item in question, style MJGXRUA8426, is a men’s running jacket composed of a three-layer laminate, consisting of a woven 100% nylon fabric outer layer, an expanded polytetrafluoroethylene middle layer and a warp knit 100% polyester fabric inner layer. The jacket has a full front opening with a zipper that extends to the top of the collar, a self-fabric hood with an elasticized drawstring tightening, a pocket on the left chest, an elasticized drawstring through the bottom hem, reflective piping and logos on the body, half-sleeves and inner pockets containing arm warmers, which are made from a 92% polyester/8% elastane knit fabric. The warmers are tapered and are approximately nineteen inches in length with an upper arm band with grips and cuffs at the wrist. In your letter you suggested classification of the jacket under heading 6210, Harmonized Tariff Schedule of the United States (HTSUS), which provides for garments made from, among other things, fabrics of heading 5903, HTS. In the case of fabrics assembled in layers, we must determine if the plastic is visible in cross-section or through one of the fabric layers. The visibility criterion is satisfied when the plastic material added to the fabric is visibly distinguishable from the fabric without the use of magnification. No account should be taken of any resulting change in only shine, reflectivity, dullness or other property which causes the viewer to see the effect rather than presence of plastic material. Applying the "visible to the naked eye" test on the fabric of style MJGXRUA8426, using normally corrected vision in a well-lighted room, no coating was visibly distinguishable from the fabrics without the use of magnification. A plastics layer was not visible to the naked eye in the cross-section of the fabrics or through one of their layers. Therefore, heading 6210, HTS, is not applicable to this jacket. This jacket is eligible for classification as water resistant. If meeting the terms of Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for style MJGXRUA8426 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 terms of Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for style MJGXRUA8426 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. The applicable subheading for the arm warmers will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up clothing accessories, knitted or crocheted, of man-made fibers. The rate of duty will be 14.6 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