The tariff classification of men’s and women’s jackets from China

N200523 February 7, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5020; 6210.50.5020 Ms. Gita Yao Milgram & Company Ltd. dba Milgram Freight Services 400-645 Wellington Montreal, QC H3C 0L1, Canada RE: The tariff classification of men’s and women’s jackets from China Dear Ms. Yao: In your letter dated November 24, 2011 and received in this office on January 19, 2012, on behalf of Trimark Sportswear Group Ltd., you requested a tariff classification ruling. The sample submitted, style number 19519, is a men’s lower hip-length jacket with a shell composed of a woven 100% nylon fabric that has a visible waterproof, breathable polyurethane coating on the inner surface and a water repellent finish. The jacket is lined in the front panels, the rear side panels, the lower portion of the rear panel, the sleeves, the hood and the powder skirt with a woven 100% polyester fabric. The remainder of the rear panel and the inner portion of the collar are lined with a polyester tricot mesh fabric. Both the woven lining fabric and the mesh lining fabric are quilted to a nonwoven polyester batting insulation. The jacket has a zip-off hood with a drawcord tightening and a chin guard secured by a hook and loop fastener, a stand-up collar and a full front opening secured by a zipper closure that extends to the top of the collar. The jacket has long hemmed sleeves with a tab secured by adjustable hook and loop fasteners on the cuffs, a zippered pocket on the upper portion of the left sleeve, two front pockets with zipper closures at the waist, a zippered inner pocket and a mesh inner pocket, a detachable inner powder skirt at the waist that has elastic gripper and a tab secured at the front by snap closures and a drawcord tightening through the bottom hem. The garment features reflective patches on the shoulders, on the upper sleeves and as trim surrounding the front pockets. The jacket will be imported in sizes S-3XL. In your letter you indicated that a women’s jacket will also be made of the identical materials, design and construction as the men’s jacket and will be imported in women’s sizes XS-2XL under style number 99519. The sample is being returned to you. The applicable subheading for the men’s jacket, style 19519, will be 6210.40.5020, 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 men’s or boys’ 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. If the women’s jacket, style 99519, is of the identical materials, design and construction as the men’s jacket then the applicable subheading for the women’s jacket 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. With your ruling request you submitted an additional sample of a men’s jacket identified as style number 19520. You will receive a classification for this garment in a separate ruling letter. 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, Thomas J. Russo Director National Commodity Specialist Division