CLA-2-62:OT:RR:NC:TA:357
Ms. Dalyn Lombardi
Tommy Hilfiger U.S.A., Inc.
200 Liberty Way
Cranbury, NJ 08512
RE: The tariff classification of a men’s outerwear jacket from China
Dear Ms. Lombardi:
In your letter dated May 13, 2009, you requested a tariff classification ruling. The sample you submitted is being returned as you requested.
The item in question, style 0524043, is a men’s jacket with a shell made from two materials. The first material consists of a polyurethane plastic imitation leather bonded to a brushed knit textile fabric which comprises the upper and lower front and back portions of the body panels and a small portion of the upper sleeve areas. The second fabric is a woven 60% cotton/40% nylon fabric which comprises the center portion of the front and back panels and almost the entirety of the sleeves. In addition, imitation leather is applied in thin strips as an overlay on portions of the woven fabric. The jacket has a full front opening with a zipper closure, a banded collar, tabs with snaps at the collar and waist, long sleeves with zippers extending approximately five inches up the sleeves, a hemmed bottom, zippered pockets at the waist, an inner breast pocket and a full lining.
Garments composed in part of fabrics of heading 5903 are classifiable in HTSUS heading 6113 if they are made up of those fabrics. Otherwise, they are generally classified in accordance with HTSUS General Rule of Interpretation 3, based on the portion that provides the essential character or, failing that, in the heading that occurs last among those that equally merit consideration.
Examination of the sample indicates that it is not made up of a fabric of heading 5903. Therefore, it is not classifiable in heading 6113, HTSUS.
The applicable subheading for style 0524043 will be 6201.92.2051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s anoraks (including ski-jackets), windbreakers and similar articles, of cotton. The rate of duty will be 9.4 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 William Raftery at (646) 733-3047.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division