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

N204980 March 7, 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 Ms. Gita Yao Milgram & Company Ltd. dba Milgram Freight Services 400 – 645 Wellington Montreal, QC H3C OL1, Canada RE: The tariff classification of a men’s jacket and a women’s jacket from China Dear Ms. Yao: In your letter dated November 28, 2011, and received in this office on February 17, 2012, on behalf of Trimark Sportswear Group Ltd., you requested a tariff classification ruling. The sample submitted, style number 12931, is a men’s hip-length jacket with a shell of solid color fabric with contrasting color fabric inserts and piping that are composed of a woven 100% polyester dobby weave fabric which has a polyurethane coating on the inner surface and a water repellent finish. The jacket is lined in the body with a mesh 100% polyester fabric and in the sleeves with a woven 100% polyester fabric. The jacket will be imported in sizes S-3XL. 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 and a full front opening secured by a zipper closure. The jacket has long sleeves with elasticized cuffs, two front pockets with side zipper closures at the waist and a drawcord tightening through the bottom hem. In your letter you indicated that a women’s jacket made of identical materials, design and construction as the men’s jacket will be imported in women’s sizes XS-2XL under style number 92931. The sample is being returned to you. The men’s jacket style 12931 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. If the women’s jacket, style 92931, is of the identical materials, design and construction as the men’s jacket, then the garment will be 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 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 jacket does not pass the water resistance test, then the applicable HTS 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. 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