CLA-2-62:RR:NC:WA:357 L81411
Mr. Brian Bernarding
Dick’s Sporting Goods
300 Industry Drive
RIDC Park West
Pittsburgh, PA 15275
RE: The tariff classification of two men’s double jacket sets from Vietnam
Dear Mr. Bernarding:
In your letter dated December 1, 2004, you requested a classification ruling.
Two samples were submitted as follows: Style number MHA00101 “Quad Parka Jacket”, is a man’s two-piece set consisting of an upper thigh-length outer jacket and a hip-length reversible inner jacket, which can be zippered together along the front edges and snapped together at the nape of the neck and at the wrist areas so as 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. This identical double jacket set will also be imported under style numbers MHA00128 and MHA00129 in larger sizes.
The outer jacket is constructed of a shell composed of a brushed blaze orange warp knit 100% polyester tricot fabric which has a polyurethane lamination on the inner surface. The garment is lined with a woven 100% nylon fabric. The jacket features a zip-off hood that has a drawcord tightening and a chin guard secured by a hook and loop fastener, a full front opening secured by a double pull zipper closure that extends to the top of the collar, a secondary zipper for attaching the inner jacket and an overlapping flap with six snaps that covers the front zipper area. The jacket has two slanted front pockets with zipper closures above the waist, long sleeves that have a tab secured by a hook and loop fastener at the wrist area, an inner drawcord tightening at the waist, a double entry front bellows pocket and a triple entry front bellows pocket below the waist that are secured by flaps with snap closures, a zippered inner pocket and a straight cut hemmed bottom. The garment has a loop with two grommets on the upper portion of the rear panel that is used to hold a hunting license and a zipper opening on the lower portion of the rear panel that allows access into a pocket that extends the entire width of the rear panel. Inner tabs with a half-snap closure at the nape of the neck and at the wrist area are used for attachment of the inner jacket. The logo “Field & Stream” is embroidered onto the left chest area and is featured on each snap.
The inner garment is a man’s hip-length reversible jacket. One shell of the jacket is constructed of a woven blaze orange microfiber 100% polyester fabric that has a polyurethane coating. The other shell is constructed of a solid color brushed warp knit 100% polyester fabric. The jacket has a nonwoven batting fill. The jacket has a full front opening secured by a reversible zipper pull closure that extends to the top of the collar, long sleeves with ribbed-knit fabric cuffs and an elasticized bottom hem. The woven shell has two slanted front pockets with zipper closures at the waist, the logo “Field & Stream” embroidered onto the left chest area, a loop with two grommets on the upper portion of the rear panel that is used to hold a hunting license and a fabric loop on the rear portion of the collar and at the wrist areas that are used for attachment to the outer jacket. The knit shell has two slanted front pockets at the waist.
Style number MHA00167 “Quad Parka Jacket”, is a man’s two piece set consistng of an upper thigh-length outer jacket and a hip-length inner jacket, which can be zippered together along the front edges and snapped together at the nape of the neck and at the wrist areas so as 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 identical double jacket set will also be imported under style numbers MHA00168 and MHA00169 in larger sizes.
The outer jacket is constructed of a shell composed of a brushed camouflage print design warp knit 100% polyester tricot fabric that has a polyurethane lamination on the inner surface. The jacket is lined with a knit polyester fabric. The jacket features a zip-off hood that has a drawcord tightening and a chin guard that is secured by a hook and loop fastener, a full front opening secured by a zipper closure, a secondary zipper for attaching the inner jacket and an overlapping flap with six snaps that covers the front zipper area. The jacket has two slanted front pockets with zipper closures above the waist, long sleeves with a tab secured by a hook and loop fastener on the cuffs, an inner drawcord tightening at the waist, two front double entry bellows pockets below the waist that are secured by flaps with a snap closure, a zippered inner pocket and a straight cut hemmed bottom. Inner tabs with a half-snap closure at the wrist areas and at the nape of the neck are used for attachment of the inner jacket. The jacket has a loop with two grommets on the upper portion of the rear panel that is used to hold a hunting license. The rear loop features the “Guide Series” logo and a label on the lower portion of the left sleeve features the “Guide Series” tradename and logo. A label on the right front pocket has the “Waterproof TECH H²O Breathable” trademark.
The inner garment is a man’s hip-length reversible jacket. One shell of the jacket is constructed of a woven solid color microfiber 100% polyester fabric that has a polyurethane coating. The other shell is constructed of a brushed camouflage print design warp knit 100% polyester tricot fabric. The jacket has a nonwoven batting fill. The jacket has a full front opening secured by a reversible zipper pull closure that extends to the top of the collar, long sleeves with elasticized cuffs and an elasticized bottom hem. The woven shell has two slanted front pockets at the waist. The knit shell has two slanted front pockets with zipper closures at the waist, a loop on the upper portion of the rear panel that has two grommets which are used to hold a hunting license, and a fabric loop on the rear portion of the collar and at the wrist areas are used for attachment to the outer jacket. The loop on the rear panel features the “Guide Series” tradename. Labels on the right front pocket feature the “Guide Series” tradename and logo and the “Thinsulate” insulation tradename.
The coating on each of the inner jackets is not visible, therefore HTS 6210 does not apply.
The samples are being returned to you as you have requested.
In your letter you indicate that the brushed knit fabric used to construct the knit shells of each outer jacket is identical to the subject of ruling letter K84850. Our laboratory found that the brushed knit fabric used to construct the garments in ruling letter K84850 was not of a knit pile construction.
Based on the understanding that the outer jackets are constructed of the same polyester warp knit tricot fabric previously classified as flat knit in ruling letter K84850, the applicable subheading for the outer jackets of styles MHA00101 and MHA00167 will be 6113.00.9025, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: other coats and jackets: other: men’s or boys’. The duty rate will be 7.1 percent ad valorem.
In accordance with General Rule of Interpretation (GRI) 3(c) of the Harmonized Tariff Schedules when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification. In the case of the inner jackets of styles MHA00101 and MHA00167 neither the knit brushed tricot polyester fabric shell nor the woven polyester fabric shell with polyurethane coating provides the essential character. Therefore, classification will be as woven polyester fabric, based on the above.
The inner jackets of styles MHA00101 and MHA00167 are eligible for classification as water resistant. If the jackets pass the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garments will be 6201.93.3000, which provides for other men's or boys’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.1 percent ad valorem.
If the jackets do not pass the water resistance test, then the applicable HTS subheading for the garments will be 6201.93.3511, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 27.7 percent ad valorem.
We note that each inner jacket is marked with the country of origin by means of a fabric label sewn inside one of the pockets. Customs 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.
Textile fiber products imported into the U.S. must also be labeled in accordance with the Textile Fiber Products Identification Act and the rules promulgated thereunder by the Federal Trade Commission, for which U.S. Customs does not issue rulings. Information on these labeling requirements may be obtained at the FTC website at WWW.FTC.GOV.
Both the outer and inner jackets of styles MHA00167 and MHA00167 fall within textile category designation 634. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.
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