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NY N008762




April 19, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6113.00.9025; 6211.33.0054; 6210.40.5020; 6201.93.3000; 6201.93.3511

Ms. Chris Sichette
Under Armour, Inc.
Tide Point – 1020 Hull Street
Baltimore, Maryland 21230

RE: The tariff classification of a man’s jacket and outerwear vest set and a man’s double jacket set from Vietnam

Dear Ms. Sichette:

In your letter dated March 12, 2007, you requested a classification ruling.

Style number 1006013 – “Men’s 2-in1 Ops Jacket,” is a man’s two-piece set consisting of a hip-length outer jacket and a hip-length inner vest, which can be zippered together along the rear panels and snapped together at the shoulders 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 a flat knit 100% polyester fabric with a visible polyurethane lamination on the inner surface. The jacket is lined in the front panels and in the upper body of the rear panel with knit mesh fabric inserts and knit waffle fabric inserts. The jacket is lined in the lower portion of the rear panel and in the sleeves with a woven man-made fiber fabric. The jacket has a fold-down collar, a full front opening secured by a zipper closure, long sleeves with banded cuffs at the wrist, a zippered pocket on the upper portion of the left sleeve, two chest pockets with flaps that have a magnetic closure, a zippered pocket along the upper portion of the right placket, two zipper openings along the outer portion of the front panels which can be used for easy access into inner garments, two front pockets with zipper closures at the waist area, four inner pockets, two pleats on the rear panel for easy movement and a drawcord tightening through the bottom hem. The garment has two half zippers along the inner portion of the rear panel and two tabs with snap closures on the inner portion of the shoulder area that are used for attachment of the inner vest. The “Under Armour” tradename and logo are featured on various areas of the jacket.

The two front panels, two side strips on the rear panel extending from the shoulders to the bottom hem and a strip across the bottom rear hem area of the vest consist of are composed of a woven 91% nylon/9% elastane fabric with a polyurethane coating. The remainder of the vest is composed of a knit mesh fabric insert in the center portion of the rear panel and flat knit fabric inserts on each side of the garment which are of a 91% polyester/9% elastane fabric. The vest is lined in the front panels and in a portion of the rear panel with a woven man-made fiber fabric. It has a v-shaped neckline, is sleeveless with oversized armholes, has various pockets on the front panels are secured by hook and loop fasteners and has five inner pockets, four of which have hook and loop fasteners. The vest has a full front opening secured by a zipper closure, two front tabs with plastic buckles that fasten across the front zipper area, two tabs on each side secured with hook and loop fasteners and two tabs with metal D-rings and four tabs with snap closures hanging at the bottom hem. Two front tabs with metal D-rings at the shoulder area and two half zippers on the rear panel are used for attachment to the outer jacket. The “Under Armour” logo is on the lower portion of the left front panel and the tradename is on the rear panel. The coating on the woven portions of the garment is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply.

Style number 1006025 “Men’s 2-in-1 Edge Jacket,” is a man’s two-piece set consisting 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 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 a woven 100% nylon fabric with a visible polyurethane lamination on the inner surface and a durable water repellant treatment. The garment is lined in the body with a knit mesh 100% polyester fabric and in the hood and sleeves with a woven 100% nylon fabric. The jacket has a zip-off hood with a drawcord tightening, a stand-up collar, a full front opening secured by a double pull zipper closure that extends to the top of the collar as well as a secondary zipper for attaching the inner jacket. An overlapping flap with four hook and loop fasteners covers the zipper area. The jacket has long sleeves with a tab secured by a hook and loop fastener on the cuffs, zippered pockets on the inner portion of the left placket and on the lower portion of the left sleeve and a zipper opening under each armhole for easy access into inner garments. The garment also has two chest pockets with flaps and zipper closures, two front pockets with flaps and zipper closures below the waist, an inner pocket and a drawcord tightening through the bottom hem. Inner tabs with a snap closure at the nape of the neck and at the wrist areas are used for attachment of the inner jacket. The “Under Armour” tradename and logo are featured on various areas of the jacket.

The inner jacket has a shell composed of a woven 100% nylon fabric which has a polyurethane coating and a durable water repellant treatment. The jacket is lined in the upper front and rear panels with a knit fabric and in the lower front and rear panels and sleeves with a woven man-made fiber fabric and has a nonwoven batting fill. The jacket has a stand-up collar, a full front opening secured by a reversible zipper closure, long hemmed sleeves with knit fabric inner storm cuffs, two front pockets at the waist with flaps and zipper closures and a drawcord tightening through the bottom hem. Textile fabric loops on the rear portion of the collar and on the outer portion of the wrist areas are used for attachment to the outer jacket. The “Under Armour” logo is on the left chest and the tradename is embroidered onto the lower portion of the left sleeve. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply.

The samples are being returned to you as you have requested.

The applicable subheading for the outer jacket of style 1006013 will be 6113.00.9025, Harmonized Tariff Schedule of the United States (HTSUS), 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.

The applicable subheading for the vest of style 1006013 will be 6211.33.0054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, men’s or boys’: Of man-made fibers: Vests: Other. The duty rate will be 16 percent ad valorem.

The applicable subheading for the outer jacket of style 1006025 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 duty rate will be 7.1 percent ad valorem.

The inner jacket of style 1006025 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 (HTSUS), 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 7.1 percent ad valorem.

If the inner jacket of style 1006025 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 27.7 percent ad valorem.

In your letter you also requested a tariff classification for style numbers 1006055 and 1000482. This request will be issued to you under a separate ruling letter.

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/.

The outer jacket of style 1006013 and both the outer and the inner jacket of style 1006025 fall within textile category 634. The vest of style 1006013 falls within textile category 659. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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,

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