CLA-2-62:OT:RR:NC:N3:357
Mr. William C. Taylor, Jr.
Harley-Davidson Motor Company
1425 Eden Road
York, PA 17402
RE: The tariff classification of a men’s double jacket set from Indonesia
Dear Mr. Taylor:
In your letter dated January 10, 2012, on behalf of Kido Clothing (Korea), you requested a tariff classification ruling.
The sample submitted, style number CS12TM303, is a men’s two piece set consisting of a hip-length outer jacket and a hip-length inner jacket which can be snapped together at the nape of the neck, at the wrist areas and at the lower portion of the side seams to be worn as one garment. Although the garments are worn together, each garment can also be worn separately and will be classified as a separate garment.
The outer jacket has a shell composed of woven 100% polyester fabric inserts comprising the front and rear yokes, side body panels, the shoulders, the upper portion of the sleeves, the collar and the cuffs. The remaining portion of the shell’s front and rear panels, an insert surrounding the rear armholes, the lower portion of the sleeves and the outer portion of the waistband are composed of a knit mesh 100% polyester fabric. The jacket is lined with a knit mesh fabric.
The jacket has a band-type collar with a tab secured by a one-snap closure, a full front opening secured by a zipper closure, two front pockets with zipper closures at the waist, an inner pocket, two tabs secured by adjustable snap closures along the mesh portion of each sleeve, a tab with a hook and loop closure on the cuffs, expandable rear armholes for easier movement and a banded bottom hem with two side tabs secured by a buckle and a hook and loop fastener. The garment has reflective strips of fabric across the upper portion of the front and rear panels and the sleeves. Reflective letters and the “Harley Davidson” trade name and logo are featured on the left chest and the rear panel. Elasticized side loops on the inner portion of the collar, on the lower inner portion of the sleeves and on the lower inner portion of the side seams are used for the attachment of the inner jacket.
The inner jacket has a shell composed of a woven 100% polyester fabric which has a visible coating on the inner surface. The jacket is lined with a woven man-made fiber fabric. The jacket has a band-type collar secured by a hook and loop fastener, a full front opening secured by a zipper closure and an overlapping flap with four hook and loop fasteners that covers the front zipper area. The garment has long sleeves with elasticized cuffs and a bottom hem that is elasticized on each side. Tabs with snap closures on each side of the collar, on the lower portion of each sleeve and on the lower portion of each side seam are used for attachment to the outer jacket.
The samples are being returned to you as you have requested.
You stated that the shell of the outer jacket is composed of approximately 51% woven fabric and 49% knit. In the case of garments with a shell made from knit and woven portions we must determine if either of the materials imparts the essential character to the article, in accordance with General Rule of Interpretation (GRI) 3 of the Harmonized Tariff Schedule of the United States (HTSUS). When knit and woven garments do not have an essential character imparted by the knit portions, they are classifiable in chapter 62, HTSUS. Such is the case with this jacket.
You suggested classification of the outer jacket in subheading 6210.40.50, HTSUS, which includes garments made up of fabrics of heading 5903. In reviewing the woven shell fabric it is our opinion that the coating imparts a mere shine to the fabric. Therefore, the woven portions of the shell would not qualify the jacket for classification under subheading 6210.40, HTSUS. Consequently, the question of whether the jacket is “made up” of a visibly coated fabric need not be addressed.
You also made reference in your letter to the location of the woven fabric on the garment and its role in protecting the wearer from precipitation. Because almost 50% of the jacket is made from a knitted, untreated fabric, this jacket is not eligible for classification in the water resistant subheadings of the HTSUS.
The applicable subheading for the outer jacket 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 the inner jacket will be 6210.40.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: other men’s or boys’ garments: of man-made fibers: other: anoraks (including ski-jackets), windbreakers and similar articles. The rate of duty will be 7.1 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,
Thomas J. Russo
Director
National Commodity Specialist Division