The tariff classification of men’s outwear vest, jackets and trousers from Indonesia and China

N262391 April 1, 2015 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6211.33.0054; 6201.93.3000; 6201.93.3511; 6210.40.5020; 6210.40.5039 Mr. Adam Hill Scarbrough International Ltd 10841 NW Ambassador Dr Kansas City, MO 64153 RE: The tariff classification of men’s outwear vest, jackets and trousers from Indonesia and China Dear Mr. Hill: In your letter dated February 24, 2015, you requested a tariff classification ruling on behalf of MRG Design LLC. Your samples will be returned as requested. Style 16S22MO is a man’s outerwear vest with a shell made from a 100% polyester woven fabric. The fully lined garment features a full front opening that is secured with a zipper closure that extends to the top of the collar, pockets with zipper closures below the waist and an elasticized drawstring with a cord lock through the bottom hem. Style 16S24MO is a man’s hip-length pullover style jacket composed of 100% polyester woven fabric. The fully lined garment features a partial front opening secured with a zipper closure extending to the top of the collar, long sleeves with hook and loop closures at the cuffs, zipper pockets below the waist and an elasticized drawstring with cord locks at the hemmed bottom. Style 16S25MO is a man’s hip-length jacket composed of 100% polyester woven fabric with a visible coating on the inner surface. The fully lined garment features a full front opening secured with a zipper closure extending to the top of the collar, long sleeves with hook and loop closures at the cuffs, zipper pockets below the waist and an elasticized drawstring with cord locks at the hemmed bottom. Style 16S26MO is a man’s hip-length jacket composed of 88% nylon and 12% spandex woven fabric with a visible coating on the inner surface. The fully lined garment features a full front opening secured with a zipper closure extending to the top of the collar covered by a flap with hook-and-loop closures, long sleeves with hook and loop closures at the cuffs, a pocket with zipper closure at the left chest, zipper pockets below the waist and a partially elasticized hemmed bottom. Style 16S27MO is a pair of men’s trousers composed of 88% nylon and 12% spandex woven fabric with a visible coating on the inner surface. The trousers feature a fly front opening secured with a zipper closure and two snaps at the waist, two inset pockets on the front panel, two rear pockets secured with flap and snap closure and hemmed leg openings. In your letter, you indicated that style 16S22MO is water resistant. The water resistant provisions in the Harmonized Tariff Schedule of the United States (HTSUS) are limited to garments within the subheadings listed in HTSUS Chapter 62 Additional U.S. Legal Note 2. Vests are not among the items in those subheadings. The applicable subheading for style 16S22MO will be 6211.33.0054, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, men’s or boy’s: Of man-made fibers: Vests: Other. The rate of duty will be 16 percent ad valorem. Style 16S24MO is eligible for classification as water resistant. If the jacket passes the water resistance test specified in HTSUS, Chapter 62, Additional U.S. Note 2, then the applicable HTSUS subheading for the garment will be 6201.93.3000, 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: Other: Other: Other: Water resistant. The duty rate will be 7.1 percent ad valorem.If style 16S24MO does not pass the water resistance test, then the applicable HTSUS subheading for the garment will be 6201.93.3511, 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: Other: Other: Other: Other: Men’s. The duty rate will be 27.7 percent ad valorem In your letter you suggested classification for styles 16S25MO, 16S26MO and 16S27MO under the water resistant provisions in Chapter 62. An examination of each garment indicates that the shell is visibly coated. Therefore, in accordance with HTSUS Chapter 62 Legal Note 5, each garment is classifiable in HTSUS heading 6210. The applicable subheading for the styles 16S25MO and 16S26MO will be 6210.40.5020, 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 the style 16S27MO 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 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