The tariff classification of a jacket and trousers from Vietnam

N243462 July 18, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5020; 6210.40.5039 Mr. Mike Packard Dash America Inc. DBA Pearl Izumi Inc. 1886 Prairie Way Louisville, CO 80027 RE: The tariff classification of a jacket and trousers from Vietnam Dear Mr. Packard: In your letter dated June 17, 2013, you requested a tariff classification ruling. Your samples will be returned as requested. Style ECWRATWLS21U is a fully-lined rain jacket that has a shell constructed from 100% polyamide woven fabric with a visible polyurethane coating on the inner surface. The jacket extends to the hip area and features a full front opening secured by a zipper closure that extends to the top of the collar, a snap-off hood with a draw cord tightening, long sleeves with partial elastic tightening and adjustable snaps at the wrists, two pockets with flap closures at the waist, and a partial elastic tightening with adjustable snaps at the bottom. Style ECWRATWLS13U is a rain trouser that has a shell constructed from 100% polyamide woven fabric with a visible polyurethane coating on the inner surface.  The fully lined trousers feature an elasticized waistband with drawstring tightening and hemmed leg openings with adjustable snaps. In your letter, you indicated that this garment is described and marketed as unisex sizes and without reference to gender, and you provided cutting specifications for the above garments. In reviewing those specifications it is apparent that the cut of this garment differs somewhat from the cut of other garments specifically for men and for women. However, we also note that the sample is a size large and is a proper fit for a men’s large. Consequently, a woman buying this garment would have to buy a size smaller than her normal size. In other words, if she wore size large in women’s she would have to buy a size medium in this garment. Consequently, it is our opinion that the garment is cut and sized according to men’s specifications. Imported with each style is a barrel-shaped, unlined storage bag composed of the same fabric as the garment. The bag measures approximately 8 inches in width and 12 inches in length and is flat when empty. The bag has a draw cord tightening at one end. CPB has previously ruled that similar bags imported and sold with a garment made of the same fabric and in the same colors are composite goods, with the essential character imparted by the garment. Such is the case with each style and carry bag combination. Consequently, the bag and the garment are not regarded as separate items for classification purposes. You also inquired about the country of origin marking of the storage bag. The submitted sample of the storage bag is not marked with the country of origin. Therefore, if imported, it will not meet the country of origin marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. The applicable subheading for style ECWRATWLS21U 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 applicable subheading for style ECWRATWLS13U will be 6210.40.5039, 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: Trousers, breeches and shorts: Other. The rate of duty will be 7.1 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 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