The tariff classification of men’s outerwear jackets from China

N208621 April 2, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3511; 6201.92.2051 Ms. Maya Kessler Eddie Bauer 10401 NE 8th St. Bellevue, WA 98004 RE: The tariff classification of men’s outerwear jackets from China Dear Ms. Kessler: In your letter dated March 1, 2012, you requested a tariff classification ruling. You submitted two samples which we are returning as you requested. The first item, style #038-0045, has a shell made of three fabrics. The upper half of the back, the majority of the sleeves and the majority of the upper half of the front panels are made from a 50% nylon/43% polyester/7% spandex bonded fabric comprised of a dark brown woven outer fabric and a brushed knit inner fabric. The lower back and front and portions of the sleeves are made from a woven 100% nylon light brown fabric. The remainder, consisting of a back yoke and portions of the upper chest area in the front panels, is a blaze orange woven 100% polyester fabric with a visible coating on the inner surface. Style #038-0045 has a full front opening with a zipper closure, a stand-up collar with a throat latch, long sleeves with a snap tightening at the cuffs, bellows pockets at the waist and a kangaroo pocket in the lower back. The second item, style #038-0042, has a shell made primarily from a woven 75% cotton/25% nylon fabric, which comprises a substantial portion of the front panels and the majority of the back panel and sleeves. Most of the remainder of the shell, consisting of the upper front and back, parts of the sleeves, the lower back and various trim components, is made from a blaze orange woven 100% polyester fabric with a visible coating on the inner surface. A 50% nylon/43% polyester/7% spandex bonded fabric consisting of a woven outer portion and a brushed knit inner portion comprises small sections of the sides and the joint of the sleeve and body panels. Style #038-0042 has a full front opening with a zipper closure covered by a snapped flap, a stand-up collar with a throat latch, long, hemmed sleeves with a snap tightening at the ends, side vents, a center-back inverted pleat, a lining of mesh in the torso area and of woven fabric in the sleeves and shoulder areas, patch pockets in the front and various other pockets. You indicated that some of the pockets are for storing birds. You suggested classification of style #038-0045 in subheading 6101.30.20, HTSUS, presumably because the laminated portions are of pile construction (which has not been confirmed). Because this jacket has portions of coated fabric we must consider the possibility of classification in the provisions for coated garments. General Rule of Interpretation (GRI) 1 directs us to classify according to the terms of the headings and any relative section and chapter notes. For a garment to be classified under the coated garment provisions in heading 6210, HTSUS, it must be made up of a qualifying fabric of chapter 59. While style #038-0045 has small portions of qualifying fabric, it is not regarded as being made up of such fabric and is therefore excluded from classification in heading 6210, HTSUS. GRI 3 directs us that when two or more headings each refer only to part of the materials in a product, we should classify according to the material or component that imparts the essential character. Failing that, classification is based on the heading that occurs last in the tariff among those which equally merit consideration. Examination of this article indicates that the laminated fabric appears to comprise just over 50% of the exterior surface of this jacket, while the light brown and orange fabrics are slightly under 50% of the surface. Consequently, we do not consider this jacket to be classifiable based on the dark brown fabric. As a result it will be classified as a woven garment. The applicable subheading for style #038-0045 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. Style #038-0042 also does not have a sufficient amount of qualifying fabric to be considered made up of coated fabric for purposes of heading 6210, HTSUS. The applicable subheading for style #038-0042 will be 6201.92.2051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s anoraks (including ski-jackets), windbreakers and similar articles, of cotton. The rate of duty will be 9.4 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, Thomas J. Russo Director National Commodity Specialist Division