CLA-2-62:OT:RR:NC:TA:357
Mr. Benjamin B. Park
B&H Customs Services, Inc.
147-19 Springfield Lane
Jamaica, NY 11413
RE: The tariff classification of a men’s outerwear jacket from China
Dear Mr. Park:
In your letter dated April 27, 2010, on behalf of Positive Attitude, Inc., you requested a tariff classification ruling. The sample you submitted is being returned to you.
The item in question, style AJ 8277, is composed of a woven wool fabric on one side and a woven polyester fabric with a PU (polyurethane) coating for water resistance on the other side. The jacket is hip-length and has a full front opening with a zipper closure that extends to the top of the collar, long sleeves with rib knit cuffs, a rib knit waistband and rib knit fabric on one surface of the collar. The wool side has double-entry patch, bellows pockets with a two-snap flap at the waist, patch, bellows pockets with a two-snap flap in the chest and on the left sleeve, epaulets with a metal snap threaded through a loop, a non-functional tab with a metal snap in the upper right chest and a tab with two metal snaps at the throat threaded through three loops on the collar. The polyester side is diamond-quilted to a nonwoven batting and has two slant pockets at the waist.
You described the garment as reversible, and the sample features a reversible zipper pull on the front closure.
In classifying garments presented as reversible CBP must determine if the garment is a “true reversible.” This entails confirming that each shell is suitable to be worn on the exterior, and may also include other factors. In this case the jacket has a reversible zipper pull and pockets on the polyester side, and the polyester side is finished in a manner consistent with use as an outershell. However, many features on the wool side would make it impractical for the consumer to wear the jacket with that side on the interior. Specifically, the bulky bellows pockets with flaps and the various tabs, loops and metal snaps make it very unlikely that the jacket would be worn with the wool side against the body. Therefore, we do not believe that this jacket is a true reversible. Instead, it is likely to be worn only with the wool side on the exterior.
The applicable subheading for style AJ 8277 will be 6201.91.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s anoraks (including ski-jackets), windbreakers and similar articles, of wool or fine animal hair. The rate of duty will be 49.7 cents/kg plus 19.7 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