The tariff classification of men’s double jacket sets and women’s double jacket sets from China

N204977 March 12, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511; 6202.93.4500; 6202.93.5011; 6210.40.5020; 6210.50.5020; 6101.30.2010; 6102.30.2010 Ms. Gita Yao Milgram & Company Ltd. dba Milgram Freight Services 400 – 645 Wellington Montreal, QC H3C OL1, Canada RE: The tariff classification of men’s double jacket sets and women’s double jacket sets from China Dear Ms. Yao: In your letter dated November 25, 2011, received in this office February 17, 2012, on behalf of Trimark Sportswear Group Ltd., you requested a tariff classification ruling. Two samples were submitted as follows: Style number 19302 “Men’s 3-in-1 Jacket,” is a men’s two-piece set consisting of a lower hip-length outer jacket and a lower hip-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 double jacket set will be imported in sizes S-3XL. The outer jacket has a shell mainly of a solid color fabric with contrasting color fabric inserts and piping that are composed of a woven 100% nylon fabric with a visible waterproof breathable polyurethane lamination on the inner surface and a water repellent finish. The garment is lined in the upper body with a 100% polyester mesh fabric and in the lower body and sleeves with a woven 100% polyester taffeta fabric. The jacket has a zip-off hood with a drawcord tightening, a stand-up collar, a full front opening secured by a double pull zipper closure, a secondary zipper with a reversible zipper pull for attaching the inner jacket and an overlapping flap with three snaps and four hook and loop fasteners that covers the front zipper area. The jacket has a zippered pocket on the right chest, two front pockets with zipper closures at the waist area, an inner pocket with a hook and loop fastener, an inner mesh pocket, an inner zipper opening between the lining and the shell fabric that extends across the rear shoulder area, long sleeves with partial elastic and a tab with a hook and loop fastener on the cuffs and a drawcord tightening through the bottom hem. Tabs with snap closures at the nape of the neck and on the inner portion of the wrist areas are used for attachment of the inner jacket. The inner jacket of style 19302 has a shell composed of a woven 100% polyester fabric that has a polyurethane coating and a water repellent finish, and is quilted to nonwoven polyester batting insulation. The jacket is lined with a woven polyester fabric. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket has a stand-up collar, a full front opening secured by a reversible zipper pull closure, two front pockets with zipper closures at the waist, an inner zipper opening between the lining and shell fabric that extends along the rear shoulder area, and a drawcord tightening through the bottom hem. Self-fabric 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. In your letter you indicated that a women’s jacket set made of identical materials, design and construction as the men’s jacket set, style 19302, will be imported in women’s sizes XS-2XL under style number 99302. Style number 19310, “Men’s 3-in-1 Jacket,” is a men’s two-piece set consisting of a hip-length outer jacket and a hip-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 double jacket set will be imported in sizes S-5XL. The outer jacket has a shell composed of a woven 100% polyester oxford fabric which has a polyurethane coating on the inner surface and a water repellent finish. The jacket is lined in the upper body with a 100% polyester mesh fabric and in the lower body and sleeves with a woven 100% polyester taffeta fabric. It has a detachable hood with a drawcord tightening, a stand-up collar, a full front opening secured by a double pull zipper closure, a secondary zipper with a reversible pull for attaching the inner jacket and an overlapping flap with three snaps and four hook and loop fasteners that covers the front zipper area. The jacket has two front pockets with zipper closures at the waist, an inner pocket with a hook and loop fastener, a zipper opening on the inner portion of the left placket between the lining fabric and the shell, long sleeves with partial elastic and a tab with a hook and loop fastener on the cuffs and a drawcord tightening through the bottom hem. A tab with a snap closure at the nape of the neck and on the inner portion of the wrist areas are used for attachment of the inner jacket. The inner jacket of style 19310 has a shell composed of a 100% polyester finely knit fabric, which is napped on the inside and outside surfaces. The garment is fully lined with a woven 100% polyester taffeta fabric. The jacket has a stand-up collar, a full front opening secured by a reversible zipper pull closure that extends to the top of the collar, two front pockets with zipper closures at the waist, a zipper opening on the inner portion of the left front placket between the lining fabric and the shell, long, tapered sleeves and a drawcord tightening through the bottom hem. Textile 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 coating on the outer jacket of style 19310 is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The samples are being returned to you. In your letter you indicated that a women’s jacket set made of identical materials, design and construction as the men’s jacket set, style 19310, will be imported in women’s sizes XS-3XL under style number 99310. The applicable subheading for the outer jacket of style 19302 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. The inner jacket of style 19302 is eligible for classification as water resistant. If the jacket passes the water resistance test specified in HTSUS Chapter 62, U.S. Note 2, then the applicable HTSUS 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 inner jacket of style 19302 does not pass the water resistance test, then the applicable HTSUS 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. If style 99302 is of identical materials, design and construction as style 19302, then the applicable subheading for the outer jacket will be 6210.50.5020, 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 inner jacket of style 99302 will be eligible for classification as water resistant. If the jacket passes the water resistance test specified in HTSUS Chapter 62, U.S. Note 2, then the applicable HTSUS subheading for the garment will be 6202.93.4500, which provides for other women's or girls’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.1 percent ad valorem. If the inner jacket of style 99302 does not pass the water resistance test, then the applicable HTSUS subheading for the garment will be 6202.93.5011, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 27.7 percent ad valorem. The outer jacket of style 19310 is eligible for classification as water resistant. If the jacket passes the water resistance test specified in HTSUS Chapter 62, U.S. Note 2, then the applicable HTSUS 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 outer jacket does not pass the water resistance test, then the applicable HTSUS 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. The applicable subheading for the men’s knit fabric inner jacket of style 19310 will be 6101.30.2010, HTSUS, which provides for other 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. The rate of duty will be 28.2 percent ad valorem. If style 99310 is of identical materials, design and construction as style 19310, then the outer jacket will be eligible for classification as water resistant. If the jacket passes the water resistance test specified in the HTSUS Chapter 62, U.S. Note 2, then the applicable HTSUS subheading for the garment will be 6202.93.4500, which provides for other women's or girls’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.1 percent ad valorem. If the outer jacket of style 99310 does not pass the water resistance test, then the applicable HTSUS subheading for the garment will be 6202.93.5011, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 27.7 percent ad valorem. The applicable subheading for the inner knit jacket of style 99310 will be 6102.30.2010, HTSUS, which provides for other 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. 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, Thomas J. Russo Director National Commodity Specialist Division