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NY J86901




August 21, 2003

CLA-2-62:RR:NC:WA:357 J86901

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3000; 6201.93.3511; 6210.40.5020; 6210.40.5050

Ms. Lydia Hua
Greenland Sales Corp.
P.O. Box 71 Ellicott Station
Buffalo, N.Y. 14205-0071

RE: The tariff classification of five men’s jackets and three carry bags from China

Dear Ms. Hua:

In your letter dated July 22, 2003, you requested a classification ruling.

Five samples were submitted as follows: Style name “Hydrogen Jacket” is a man’s hip-length windbreaker-type jacket constructed of a shell composed of a woven color block 100% nylon fabric which has a polyurethane coating. The jacket is not lined.

The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply.

The jacket has a stand-up collar that is edged with an elasticized capping fabric surrounding the neck area, a full front opening secured by a zipper closure that extends to the top of the garment’s collar, long sleeves with elasticized capping fabric at the wrist area, two front pockets with zipper closures at the waist and elasticized capping fabric at the bottom hem. The “C Tec” logo is embroidered onto the left chest.

Style name “Solar Jacket” is a man’s upper thigh-length jacket constructed of a shell composed of a woven color block 100% nylon fabric which has a visible polyurethane coating on the inner surface. The jacket is lined with a woven 100% polyester fabric that is quilted to a nonwoven polyester batting insulation. The jacket has an integral hood with a drawcord tightening and a full front opening secured by a zipper closure. A double storm flap secured by four hook and loop fasteners covers the zipper area. The jacket features long sleeves with elasticized capping fabric at the wrist area, two front pockets with zipper closures at the waist area, a zippered inner pocket, a large pocket with a zipper closure on the lower portion of the rear panel and a drawcord tightening through the bottom hem. The “C Tec” logo is embroidered onto the garment’s hood, on the left chest area and onto an overlay strip of fabric that covers the zippered pocket on the rear panel.

Style name “Vector Jacket” is a man’s upper thigh-length jacket constructed of a shell composed of a woven color block 100% nylon fabric which has a visible polyurethane coating on the inner surface. The jacket is lined with a nylon mesh fabric. The jacket has an integral hood with a drawcord tightening and a full front opening secured by a zipper closure. A double storm flap with four hook and loop fasteners covers the zipper area. The jacket features long sleeves with elasticized capping fabric at the wrist area, two front pockets with zipper closures at the waist area, a large zippered pocket on the lower portion of the rear panel and a drawcord tightening through the bottom hem. The “C Tec” logo is embroidered onto the garment’s hood, on the left chest area and onto an overlay strip of fabric that covers the zippered pocket on the rear panel.

Style name “Heat Wave Jacket “ is a man’s hip-length jacket constructed of a shell composed of a woven quilted color block 100% nylon fabric which has a visible polyurethane coating on the inner surface, a quilted lining composed of a woven 100% polyester fabric and a down and feather fill. The jacket has a stand-up collar and a full front opening secured by a zipper closure. The jacket features long sleeves with elasticized capping at the wrist area, two zippered front pockets at the waist and elasticized capping at the bottom hem. The “C Tec” logo is embroidered onto the left chest.

Style name “Heat Wave Vest” is a man’s hip-length padded sleeveless jacket constructed of a shell composed of a woven quilted 100% nylon fabric that has a visible polyurethane coating on the inner surface, a quilted lining composed of a woven 100% polyester fabric and a down and feather fill. The padded sleeveless jacket has a stand-up collar, oversized armholes with elasticized capping fabric surrounding the edges, two front pockets at the waist that are covered by an overlay of fabric that is bound with elasticized capping fabric at the edge, and elasticized capping fabric at the bottom hem. The “C Tec” logo is embroidered onto the left chest.

Imported with the “Hydrogen Jacket” is a barrel shaped carry bag that measures approximately 5 ½-inches long and is constructed of the same woven fabric as the jacket. The carry bag has an opening at the top that is secured by a drawcord with a plastic cord stopper and a sewn-on label on the front that features the “C Tec” logo. Imported with both the “Heat Wave Jacket” and the “Heat Wave Vest” is a barrel shaped carry bag that measures approximately 10 ½-inches long and is constructed of the same woven fabric as their garment. Both carry bags feature one seam along the length, an opening at the top that is secured by a drawcord with a plastic cord stopper and a woven round shape fabric insert at the bottom that has a sewn-on label with the “C Tec” logo.

The Customs Service has previously ruled that similar bags imported and sold with a garment are composite goods with the essential character imparted by the garment. Such is the case with the “Hydrogen Jacket,” the “Heat Wave Jacket” and the “Heat Wave Vest” and carry bag combinations. Consequently, the bags and the “Hydrogen Jacket,” the “Heat Wave Jacket” and the “Heat Wave Vest” are not regarded as separate items for duty or quota purposes.

The samples are being returned to you.

With your letter you submitted a test report from an independent laboratory certifying that the garments passed the water resistance test. We have not confirmed those results in our own laboratory; however, the Customs officer handling the transaction may choose to do so at the time of importation.

Style “Hydrogen Jacket” is eligible for classification as water resistant. If the jacket passes 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 garment 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 7.2 percent ad valorem.

If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment 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 27.9 percent ad valorem.

In accordance with Legal Note 5 of Chapter 62 of the Harmonized Tariff Schedules, when goods are prima facie classifiable in both heading 6210 and in other headings in Chapter 62, excluding 6209, they are to be classified in heading 6210. Thus, down-filled and water resistant jackets that qualify for classification in HTS heading 6210 remain there rather than in HTS heading 6201.

The applicable subheading for styles “Solar Jacket”, “Vector Jacket”, and “Heat Wave Jacket”, will be 6210.40.5020, Harmonized Tariff Schedule of the United States (HTS), 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 duty rate will be 7.2 percent ad valorem.

The applicable subheading for style “Heat Wave Vest” will be 6210.40.5050, Harmonized Tariff Schedule of the United States (HTS), 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: other. The duty rate will be 7.2 percent.

Styles “Hydrogen Jacket”, “Solar Jacket”, “Vector Jacket”, and “Heat Wave Jacket” fall within textile category designation 634. Style “Heat Wave Vest” falls within textile category designation 659. Based upon international textile trade agreements products of China are presently subject to quota restraints and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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,

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