The tariff classification of outerwear garments from China

N250354 March 12, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.1000; 6202.93.1000 Mr. Chris Reynolds Barthco Int’l Inc. dba OHL- International 5101 S. Broad St Philadelphia, PA 19112 RE: The tariff classification of outerwear garments from China Dear Mr. Reynolds: In your letter dated February 5, 2014, you requested a tariff classification ruling on behalf of Feathered Friends. Your samples will be returned as requested. The submitted samples, Daybreak Jacket, Daybreak Hooded Jacket, Daybreak Woman’s Hooded Jacket and Ellia Woman’s Hooded Jacket, are unfinished outerwear shells that will be imported and finished in the United States. The outerwear shells are constructed of front and rear body panels that are composed of 100% nylon woven fabric. When imported the outerwear shells will have a lining, collar, and closure device. After importation, the chambers of the unfinished outerwear will be filled with down and sewn closed. General Rule of Interpretation 2 (a) states that an incomplete or unfinished article will be classified as the finished article when it has the essential character of the complete or finished article. In this case the imported body portion has the essential character of the finished outerwear. Although you requested classification for style Daybreak Jacket, Daybreak Hooded Jacket, Daybreak Woman’s Hooded Jacket and Ellia Woman’s Hooded Jacket under subheading 6201.13.1000, Harmonized Tariff Schedule of the United States (HTSUS), the features and cut of the garment are of those garments of subheading 6202.93 and 6201.93 respectively. Consequently, the applicable subheading for style Daybreak Woman’s Hooded Jacket and Ellia Woman’s Hooded Jacket will be 6202.93.1000, HTSUS, which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of down. The rate of duty will be 4.4 percent ad valorem. The applicable subheading for style Daybreak Jacket and Daybreak Hooded Jacket will be 6201.93.1000, HTSUS, which provides for Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of down. The rate of duty will be 4.4 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division