CLA-2-62:OT:RR:NC:WA:357

Mr. Daniel Corlew
Woolrich, Inc.
Two Mill Street
Woolrich, PA 17779

RE: The tariff classification of a men’s jacket, a women’s jacket and a men’s vest from China

Dear Mr. Corlew:

In your letter dated January 14, 2010, you requested a tariff classification ruling.

Three samples were submitted as follows: Style number 16071 is a men’s jacket with a shell composed of a woven 58% polyester/22% cotton/20% nylon fabric which has a waxed finish. The jacket is lined in the upper body with a knit 100% polyester fleece fabric and in the lower body and sleeves with a woven 100% nylon fabric that is quilted to a nonwoven batting fill.

The jacket extends to the lower-hip area in length and has a fold-down pointed collar with leather on the outer surface, a full front opening secured by a double-pull zipper closure, a tab with a one-button closure that fastens across the front portion of the neck area and an overlapping flap with five button closures that covers the front zipper area. The garment has long vented sleeves with a two-button closure at the wrist area, two vertical front handwarmer pockets above the waist, a zippered inner pocket, two double entry front pockets on the lower portion of the front panels secured by a flap with a snap closure and a straight cut hemmed bottom. A label with the “Woolrich” tradename is sewn to the center portion of the rear yoke.

Style number 15068 is a women’s jacket with a shell composed of a woven 58% polyester/ 22% cotton/20% nylon fabric which has a waxed finish. The jacket is lined in the body with a knit 100% fleece fabric and in the sleeves with a woven 100% nylon fabric. Both the body lining and the sleeve lining are quilted to a nonwoven polyester batting fill. The jacket is slightly fitted at the waist, extends to the hip-area in length and has a stand-up collar, a full front opening secured by a zipper closure, a tab with a snap closure that fastens across the front portion of the neck area and an overlapping flap with six snap closures that covers the front zipper area. The jacket has long hemmed sleeves, a zippered pocket on the left chest area, two front pockets with zipper closures at the waist, a vertical left inner pocket with a zipper closure, a right inner patch pocket with a hook-and-loop fastener and a banded waistband with rows of stitching and four belt loops surrounding it. Sewn to the front of the waistband are two free-hanging front tabs that can be secured together by a plastic buckle. The garment has a label with the “Woolrich” tradename on the center portion of the rear yoke.

Style 8074 “Lahar Vest” is a men’s vest constructed from 100% wool, jersey knit fabric that measures 18 stitches per 2 centimeters counted in the horizontal direction. Style 8074 is sleeveless and has a self-fabric stand-up collar; a partial front opening with a zippered closure and a woven fabric flap behind the zipper; self-fabric edging on the armholes; a zippered welt pocket on the left chest; a woven fabric sweat patch at the rear neckline; woven fabric edging at the placket and pocket zipper; and a straight bottom with a slightly curved tail.

The samples are being returned to you as you have requested. For tariff purposes only jackets which are water resistant as a result of a rubber or plastic application to the garment’s shell, lining or inner lining are eligible for classification in the water resistant subheadings.

The applicable subheading for style number 16071 will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s anoraks, windbreakers and similar articles: of man-made fibers. The rate of duty will be 27.7 percent ad valorem.

The applicable subheading for style number 15068 will be 6202.93.5011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s anoraks, windbreakers and similar articles: of man-made fibers. The rate of duty will be 27.7 percent ad valorem.

The applicable subheading for Style 8074 “Lahar Vest” will be 6110.11.0050, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of wool or fine animal hair: of wool: vests, other than sweater vests: men's or boys’. The rate of duty will be 16% 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 W. Raftery at (646) 733-3047.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division