CLA-2-62:OT:RR:NC:N3:357
Mr. Karl F. Krueger
Radix Group International dba
DHL Global Forwarding
2660 20th St.
Port Huron, MI 48060
RE: The tariff classification of two men’s jackets and a men’s coat from China and Hong Kong
Dear Mr. Krueger:
In your letter dated March 29, 2011, on behalf of Orvis Company, you requested a tariff classification ruling.
Three samples were submitted as follows:
Style number 4K1K is a men’s lower hip-length jacket with the upper portion of the shell, including the sleeves and the hood, composed of a woven 100% “Ventile” cotton fabric. The lower portions of the front and rear panels are composed of a woven herringbone 100% wool fabric. The garment is lined with a woven 50% nylon/50% acetate fabric. The jacket has an integral hood with a drawcord tightening and a full front opening secured by three metal clip and eye fasteners on the upper portion of the garment, and three button closures on the lower portion of the garment. The garment has long vented sleeves with an adjustable button closure on the cuffs, grommets under each armhole for ventilation, patch pockets with flaps secured by a one-button closure below the chest area, patch pockets composed of a herringbone wool fabric with flaps secured by a one-button closure on the lower portion of the front panels, two inner pockets with zipper closures and a straight cut bottom hem.
Style number 4H70 is a men’s thigh-length coat that measures 32-inches from the center back with a shell composed of a woven 100% cotton fabric with a wax application consisting of 70% wax/30% acrylic. The garment is lined with a woven plaid 65% wool/35% viscose fabric, and has a notched lapel-style collar, a full front opening secured by a left-over-right, four-button closure, epaulets secured by a one-button closure, long hemmed sleeves, a tab with a one-button closure at the wrist area, two vertical hand warmer pockets below the chest, two front pockets with flap closures below the waist, an inner pocket, a rear belt held to the garment by two exposed buttons and a straight cut bottom hem with two rear vents.
We are returning style 4H2H to you because the question of whether a mixture of wax and plastic constitutes a qualifying application under the water resistant provisions of the HTSUS is being reviewed by our laboratory under ruling N153378, which you recently submitted for Orvis style 1C7C. When this information is received you may decide to resubmit your request for a classification ruling for style 4H2H.
The samples are being returned to you as you have requested.
Classification for style 4K1K is based on the portion that determines the essential character, which is the cotton.
The applicable subheading for style 4K1K will be 6201.92.2051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s anoraks, windbreakers and similar articles: other: other: of cotton. The rate of duty will be 9.4 percent ad valorem.
Although you submitted a test report from an independent laboratory indicating that style 4H70 passed the water resistance test, this garment has the characteristics of a coat and is not eligible for classification in the water resistant provisions.
The applicable subheading for style 4H70 will be 6201.12.2050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s overcoats, carcoats, capes, cloaks, and similar coats: other: other: 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 W. Raftery at (646) 733-3047.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division