CLA-2-62:OT:RR:NC:N3:357
Ms. Maya Kessler
Eddie Bauer, Inc.
10401 NE 8th Street, Ste 500
Bellevue, Washington 98004
RE: The tariff classification of a men’s reversible padded sleeveless jacket, a men’s reversible jacket and a men’s knit jacket from China
Dear Ms. Kessler:
In your letter dated October 17, 2011, you requested a tariff classification ruling.
Three samples were submitted, as follows: Item 033-0210 is a men’s hip-length reversible padded sleeveless jacket with one shell composed of a knit 100% cotton fabric and the other shell composed of a woven 100% nylon fabric, quilted together in a diamond pattern with a nonwoven polyester batting insulation in between. The same garment will be imported in men’s tall sizes as item 033-0211.
The padded sleeveless jacket has oversized armholes, a stand-up collar and a full front opening secured by a reversible zipper pull closure. Each shell has a front slash pocket opening at the waist that allows access from each shell into a shared pocket. Each shell also has an additional pass-through opening on the inner portion of the pocket that allows access into inner garments.
Item 033-4170 is a men’s upper-thigh length reversible jacket. One shell of the jacket is composed of a knit 100% cotton fabric. The other shell is composed of a woven 100% nylon fabric. The jacket has an integral hood with a drawcord tightening, a full front opening secured by a reversible zipper pull closure, long sleeves with elasticized cuffs and a drawcord tightening through the bottom hem. The knit shell has two chest pockets secured by flaps with a hook and loop closure and two double entry pockets with a grommet below the waist with flaps secured by a hook and loop closure. The woven fabric shell has two front slash pockets below the waist. The same garment will be imported in men’s tall sizes as item 033-4171.
Item 033-4182 is a men’s jacket constructed from a 100% cotton double knit fabric. Item 033-4182 has a self-fabric stand-up collar, a full front opening with a double closure consisting of a full zipper that extends to the top of the collar covered by a wind flap with three snap closures, long raglan sleeves, zippered pockets at the waist, two inner pouch pockets below the waist, a woven fabric overlay at the rear neckline and a tight fitting bottom. The sleeve cuffs, the inner collar, the storm flap, the placket, and the bottom of the garment are lined with 100% nylon woven fabric. The same garment will be imported in men’s tall sizes as item 033-4183.
The samples are being returned to you as you have requested.
Although you suggested in your letter that item numbers 033-0210 and 033-0211 should be classified under HTS 6110.20.2030, and that item numbers 033-4170 and 033-4171 should be classified under HTS 6101.20.0010, the knit cotton fabric does not provide the essential character for these items, precluding classification in HTS chapter 61.
The applicable subheading for item 033-0210/033-0211 will be 6201.93.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s and boys’ anoraks, windbreakers and similar articles: padded sleeveless jackets: of man-made fibers: other: other. The rate of duty will be 14.9 percent ad valorem.
The applicable subheading for item 033-4170/033-4171 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: other: other: other. The rate of duty will be 27.7 percent ad valorem.
The applicable subheading for item 033-4182/033-4183 will be 6101.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted: other than those of heading 6103: of cotton: men’s. The rate of duty rate will be 15.9% 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/.
We note that item numbers 033-0210 and 033-4170 are marked with the country of origin by means of a fabric label sewn inside one of the pockets. CBP has ruled that country of origin marking on reversible outerwear garments by means of a sewn-in label in one of the pockets and an additional hangtag affixed through the neck with a plastic anchor meets the marking requirements, provided the label and hangtag are legibly, conspicuously and permanently marked in accordance with Section 304 TA (19 U.S.C. 1304) and 19 CFR Part 134.
Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 600 Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to these items. Information can also be found at the FTC website www.ftc.gov (click on “Consumer Protection” and then on “Business Information” and then on “Clothing and Textiles”).
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