The tariff classification of men’s jackets from China

N243461 July 24, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Ms. Jennifer Scott Expeditors International of Washington, Inc. 21318 64th Avenue South Kent, WA 98032 RE: The tariff classification of men’s jackets from China Dear Ms. Scott: In your letter dated June 14, 2013, on behalf of your client Seattle Pacific Industries, you requested a tariff classification ruling. Your samples will be returned. Style Y3307CP is a men’s reversible outerwear garment. One side is constructed from 100% cotton woven fabric; the other side is constructed from 100% nylon woven fabric and is quilted to a nonwoven polyester batting fill. The cotton side features a left chest pocket and two side seam pockets below the waist. The nylon side features a left chest pocket. Each shell has a fold down pointed collar, a full front opening secured by six left-over-right snap closures, long vented sleeves with a one-snap closure on the cuffs, and a shirt-tail bottom hem. Style Y37BMA6 is a men’s outerwear garment with a shell constructed from 100% nylon woven fabric. The jacket is lined and features a fold down pointed collar, a full front opening secured by seven left-over-right button closures, long vented sleeves with a button closure on the cuffs, a left chest pocket with flap secured by a button, two side seam pockets below the waist and a shirt-tail bottom hem. Style Y3333F8 is a men’s reversible outerwear garment. One side is constructed from 55% cotton and 45% polyester woven fabric; the other side is constructed from 100% polyester woven fabric and is quilted to a nonwoven polyester batting fill. The cotton and polyester side features a left chest pocket and two side seam pockets below the waist. The polyester side features a left chest pocket. Each shell has a fold down pointed collar, a full front opening secured by six left-over-right snap closures, long vented sleeves with a one-snap closure on the cuffs, and a shirt-tail bottom hem. The garments for styles Y3307CP and Y3333F8 are reversible, with both sides finished and suitable for wear on the exterior. In accordance with General Rule of Interpretation 3, Harmonized Tariff Schedule of the United States (HTSUS), and prior Customs and Border Protection rulings on reversible garments, when neither side predominates the garment is classifiable in accordance with GRI 3(c), under the heading which occurs last in the tariff among those equally meriting consideration. Such is the case with these garments. In your letter, you state that style Y37BMA6 is water resistant and that styles Y3307CP and Y3333F8 is water resistant on the nylon and polyester side respectively. We have not confirmed those results in our own laboratory; however, the CBP officer handling the transaction may choose to do so at the time of importation. Styles Y3307CP, Y37BMA6 and Y3333F8 are 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 HTS subheading for the garments will be 6201.93.3000, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.1 percent ad valorem. If styles Y3307CP, Y37BMA6 and Y3333F8 do not pass the water resistance test, then the applicable HTSUS subheading for the garments 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. Since styles Y3307CP, Y37BMA6 and Y3333F8 are made from quilted fabric you should obtain and retain identical shell fabric piece goods prior to quilting in the event that CBP conducts a laboratory test for water resistance on a garment, and that garment does not pass the test due to the quilt stitching. 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 the 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 Fung King Kong at (646) 733-3047. Sincerely, Thomas J. Russo Director National Commodity Specialist Division