The tariff classification of men’s and women’s outerwear from Cambodia

N254719 July 24, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5020; 6210.50.5020 Ms. Gita Yao Milgram & Company Ltd. 400-645 Wellington Montreal, QC H3C 0L1 Canada RE: The tariff classification of men’s and women’s outerwear from Cambodia Dear Ms. Yao: In your letter dated June 3, 2014, you requested a tariff classification ruling on behalf of Trimark Sportswear Group Ltd. You submitted six samples which are being returned as requested. Future requests should be limited to no more than five samples of related merchandise. Style “Cormier 3-in-1” is a double jacket that will be imported as style 19303 in men’s sizes S to 5XL and as style 99303 in women's sizes XS to 3XL. The two piece set consists of an upper thigh-length outer jacket and a hip-length inner jacket, which can be zippered together along the front edges and snapped together at the nape of the neck and at the wrist areas so as to be worn as one garment. Although the garments are worn together, each garment can also be worn separately and will be classified as a separate garment. The fully lined outer jacket is constructed from 100% nylon woven fabric, which has a visible polyurethane coating on the inner surface. The jacket features a detachable hood with a drawcord tightening that is held to the garment by a zipper and two snaps, a stand-up collar, a full front opening secured by a double pull zipper closure and a secondary zipper for attaching the inner jacket. An overlapping flap with four snaps covers the zipper area, long hemmed sleeves with adjustable snaps at the wrist, double entry front pockets below the waist that are secured by a zipper and a flap closure, an inner pocket and a straight cut hemmed bottom. Tabs with a snap closure on the inner portion of the cuffs and a textile loop at the nape of the neck are used for attachment of the inner jacket. The inner jacket is constructed from 100% polyester woven fabric, which has a visible polyurethane coating on the inner surface quilted to a nonwoven batting fill. You provided a step-by-step description of the manufacturing process, which indicates that the materials will be cut into garment parts and then quilted together. This process would not exclude the garment from HTS heading 6210. The jacket features a full front opening with a zipper closure extending to the top of the collar, long hemmed sleeves, pockets below the waist and an elasticized drawstring with cord locks through the bottom hem. Style “Vikos” jacket is constructed from 100% polyester woven fabric, which has a visible polyurethane coating on the inner surface. The men’s garment will be imported as style 19533 in sizes S to 5XL, and the women’s garment will be imported as style 99533 in sizes XS to 3XL. The fully lined hip-length jacket features a full front opening with a zipper closure covered by an overlapping flap with hook-and-loop closures, long sleeves with a hook-and-loop tab at the wrist, an elasticized drawstring with cord locks through the bottom hem, zippered pockets at the waist, and a removable hood with elasticized tightening. Style “Arusha Insulated” jacket is constructed from 100% polyester woven fabric, which has a visible polyurethane coating on the inner surface quilted to a nonwoven batting fill. The men’s garment will be imported as style 19601 in sizes S to 5XL, and the women's garment will be imported as style 99601 in sizes XS to 3XL. The fully lined hip-length jacket features a full front opening with a zipper closure extending to the collar, long sleeves with elasticized capping at the wrist, an elasticized drawstring with cord locks through the bottom hem, zippered pockets at the waist, and a removable hood with elasticized tightening. You provided a step-by-step description of the manufacturing process, which indicates that the materials will be cut into garment parts and then quilted together. This process would not exclude the garment from HTS heading 6210. The applicable subheading for the men’s styles 19303 outer jacket, 19303 inner jacket, 19533 and 19601, 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), wind-breakers and similar articles. The rate of duty will be 7.1 percent ad valorem. The applicable subheading for the women’s styles 99303 outer jacket and 99303 inner jacket, 99533 and 99601, will be 6210.50.5020, 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 women’s or girls’ garments: Of man-made fibers: Other: Anoraks (including ski-jackets), wind-breakers and similar articles. 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 Natalie Hanson via email at natalie.hanson@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division