CLA-2-62:OT:RR:NC:TA:357
Ms. Stacy Nesseth
Red Wing Shoe Company
314 Main St.
Red Wing, MN 5066-2337
RE: The tariff classification of an insulated jacket from China
Dear Ms. Nesseth:
In your letter dated April 27, 2010, you requested a tariff classification ruling. The sample you submitted is being returned to you.
The item in question, style 62420, is an insulated outerwear jacket with a shell made from a woven 100% cotton fabric that is flame retardant, anti-static and oil resistant. The jacket has a full front opening with a double-pull zipper closure covered by a storm flap that extends to the top of the collar, long sleeves with rib knit storm cuffs, bellows patch pockets with flaps below the waist, slant, handwarmer pockets in the chest, a detachable hood with a drawstring and cord lock, a drawstring with cord lock at the bottom hem, a pocket on the left sleeve, an inner pocket in the left chest area, reflective strips on the sleeves, over the shoulders and from front to back in the body panels and a lining quilted to a nonwoven batting.
In your letter you indicated that this garment is advertised without reference to gender and is manufactured in unisex sizes X-small to 4XL. In addition you noted that there is a right hand zipper pull and a left-over-right storm flap over the zipper.
Gender identification of woven garments is governed by HTSUS chapter 62 Legal Note 8, which indicates that the direction of closure will generally determine whether a garment is classified as men’s or women’s, unless the cut clearly indicates otherwise.
In the case of garments with a zipper closure CBP has held that, unlike buttons or snaps, the pull is a neutral closure and is therefore not dispositive of a garment’s gender identity. Storm flaps, because they are not the primary means of closure, are also not controlling.
Many outerwear garments for specialized uses that in the past were sold exclusively to men are now offered for sale without regard to gender. This change is based not on redesign of the garments but on changes in the composition of the work force. In this case there is a label in the jacket indicating that a size large is appropriate for an individual with a chest measurement ranging between 42” and 46” and a height ranging from 5’9” to 6’1”. These measurements conform to men’s sizing, which is confirmed by examination of the sample. Consequently, women purchasing one of these garments would have to adapt to the men’s specifications. Therefore, even though women may account for a greater proportion of garment purchases than in the past, the jacket remains designed and sized to men’s specifications and is considered men’s for tariff classification purposes.
The applicable subheading for the jacket 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