The tariff classification of a men’s jacket and garment set from Bangladesh

N193435 November 21, 2011 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511; 6110.30.3053 Ms. Jeannine Greener Eddie Bauer, LLC 10401 NE 8th Street, Ste. 500 Bellevue, Washington 98004 RE: The tariff classification of a men’s jacket and garment set from Bangladesh Dear Ms. Greener: In your letter dated October 22, 2011, you informed us of a style number change for the garments that were the subject of New York ruling N139855, dated January 19, 2011. A sample was submitted with your original request. Style number 088-0211, “3 in 1 jacket,” is a men’s two-piece set consisting of a hip-length outer jacket and a hip-length inner garment, which can be snapped together at the nape of the neck and at the wrist area 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 two-piece set will also be imported under style number 088-0212 in tall sizes. The outer jacket has a shell composed of a woven 100% nylon fabric which is coated with polyurethane. The jacket is lined with a woven 100% polyester fabric. The jacket has an integral hood with a tab secured by a hook and loop fastener in the rear and a drawcord tightening at the chin, a full front opening secured by a zipper closure that extends to the chin and an overlapping flap with two snaps and three hook and loop fasteners that covers the front zipper. The jacket has long sleeves with elastic and a tab with a hook and loop fastener at the wrist, two front pockets with zipper closures at the waist, an inner pocket with a hook and loop fastener and a drawcord tightening through the bottom hem. The “Eddie Bauer” tradename is on the left chest. Inner tabs with a snap closure at the nape of the neck and at the wrist areas are used for attachment of the inner garment. The coating on the jacket is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The inner garment is cut and sewn from a finely knit 100% polyester fabric that is brushed on the inside and outside surfaces. The garment has a stand-up collar edged with an elasticized capping fabric, a full front opening secured by a zipper closure that extends to the top of the collar, long hemmed sleeves, two front pockets at the waist area and a straight cut hemmed bottom. The “Eddie Bauer” tradename is on the left chest. Elasticized loops on the rear portion of the collar and on the outer portion of the wrist areas are used for attachment to the outer jacket. The outer garment of style 088-0211/088-0212 is eligible for classification as water resistant. If the jacket passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment will be 6201.93.3000, which provides for other men's or boys’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.1 percent ad valorem. If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6201.93.3511, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 27.7 percent ad valorem. In your original letter you suggested HTS 6101.30.2010 as the classification for the inner garment of style 088-0211/088-0212. This garment is not considered a jacket because of the loose fitting hemmed bottom and sleeves which do not provide protection against the elements. Consequently, the applicable subheading for the inner garment will be 6110.30.3053, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other, other, other, other, other. The duty rate will be 32 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