The tariff classification of a men’s jacket from China

N228512 August 27, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Mr. Whitney R. Hunter Variloft, LLC 8539 Gate Parkway W Suite 1735 Jacksonville, FL 32216 RE: The tariff classification of a men’s jacket from China Dear Mr. Hunter: In your letter dated July 25, 2011, you requested a tariff classification ruling. The sample submitted, style name “Trestle,” is a men’s lower hip-length jacket with a shell composed of a woven 100% polyester fabric on the outer surface and a flat tricot knit 100% polyester fabric on the inner surface, bonded together with a polyurethane film in between. The jacket is lined in the front panels with a woven man-made fiber fabric and in the rear yoke with the same woven polyester fabric as the shell. The jacket has a stand-up collar secured by a buttoned tab and a full front opening secured by a zipper closure that extends to the top of the collar. The garment has two chest pockets with flaps and a one-button closure, pockets in the right chest, long hemmed sleeves, a fake leather tab with a snap at the wrist, a zippered pocket on the upper portion of the left sleeve and an unsecured pocket on the right sleeve. The jacket has double-entry pockets below the waist, an inner pocket, a zippered opening along the inner portion of the right placket and an inner small slash opening. The garment has two adjustable fake leather tabs with snap closures on the lower portion of the side seams and a straight cut bottom hem edged with fake leather trim. In the case of fabrics assembled in layers, we must determine if the plastic is visible in cross-section or through one of the fabric layers. The visibility criterion is satisfied when the plastic material added to the fabric is visibly distinguishable from the fabric without the use of magnification. No account should be taken of any resulting change in only shine, reflectivity, dullness or other property which causes the viewer to see the effect rather than presence of plastic material. Applying the "visible to the naked eye" test on the fabric of style “Trestle,” using normally corrected vision in a well-lighted room, no coating was visibly distinguishable from the fabrics without the use of magnification. A plastics layer was not visible to the naked eye in the cross-section of the fabrics. Under magnification the middle layer of plastic, which is white, is distinguishable from the inner warp knit fabric, which is gray. When using the naked eye test, however, the plastic and fabric appear as an undifferentiated gray mass. Therefore, this construction does not meet the HTSUS tests for visibility. The sample is being returned to you as you have requested. This garment 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 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 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. 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