H334134

H334134 December 16, 2025 OT:RR:CTF:FTM H334134 MJD CATEGORY: Classification TARIFF NO.: 6210.20.50 Ms. Lori J. Pender Columbia Sportswear Company 14375 Science Park Drive Portland, OR 97229 RE: Revocation of NY K82923; Tariff Classification of Men’s Outerwear Jackets from China Dear Ms. Pender This letter is in reference to New York Ruling Letter (“NY”) K82923, dated March 2, 2004, concerning the tariff classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) of two styles of men’s jackets. In NY K82923, U.S. Customs and Border Protection (“CBP”) classified the jackets in subheading 6201.93, HTSUS, which provided for “[m]en’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers.” Upon additional review, we have determined that the classification of the men’s jackets under subheading 6201.93, HTSUS, to be incorrect. For the reasons set forth below, we hereby revoke NY K82923. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. § 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. No. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed action was published on October 1, 2025, in Volume 59, Number 40, of the Customs Bulletin. No comments were received in response to this notice. FACTS: NY K82923 described the two styles of men’s jackets, as follows: 1 The two items, style #1222, Men’s Manticore Jacket and style #1228, Men’s Sphinx Jacket, are of similar design and construction. Both have a full front opening with a zipper closure and a hook and loop storm flap, zippered pockets at the waist and chest, an interior mesh pocket, a permanent hood with a brim and an elasticized drawcord, hook and loop adjustment tabs at the sleeve ends, and an elasticized drawcord at the bottom hem. Both garments are made from two types of fabric, one designated #003990-AT4603, the other #003863-AT3210BXFL. Fabric #003990-AT4603 is a three-layer fabric consisting of an outer layer of woven nylon taffeta, a middle layer of polyurethane laminate and an inner layer of warp knit nylon tricot. Fabric #003863-AT3210BXFL is also a three-layer material with an outer layer of plain weave nylon, a middle layer of polyurethane laminate and an inner layer of polyester fleece knit pile fabric. Most of the front panels, the upper portions of the sleeves and small portions of the upper and lower back of style #1222 are made from fabric #003990-AT4603, with a small part of the front, the side panels, the under-portion of the sleeves and most of the back made from fabric #003863-AT3210BXFL. Style #1228 has the entire front, the upper sleeve portions and a small part of the back made from #003990-AT4603 fabric, with the side panels, the under- portion of the sleeves and most of the back made from fabric #003863- AT3210BXFL. The plastic portion of fabric #003990-AT4603 is visible through the inner warp knit fabric, so that garments made from this material are eligible for classification in heading 6210, HTS. Fabric #003863-AT3210BXFL, however, is of knit pile construction. Garments made from this type fabric are excluded from 6210 and 6113, HTS. ISSUE: What is the tariff classification of the two styles of men’s jackets at issue? LAW AND ANALYSIS: Classification decisions under the HTSUS are made in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. GRI 3 states that, when by application of GRI 2(b) goods are prima facie classifiable under two or more headings, classification shall be effected as follows: 2 … (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. (c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. * * * The 2025 HTSUS provisions under consideration are: 5903: Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: 6101: Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: 6201: Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: 6210: Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: * * * Note 3 to Chapter 59, HTSUS, provides, in pertinent part, as follows:1 For the purposes of heading 5903, “textile fabrics laminated with plastics” means products made by the assembly of one or more layers of fabrics with one or more sheets or film of plastics which are combined by any process that bonds the layers together, whether or not the sheets or film of plastics are visible to the naked eye in the cross-section. Note 1 to Chapter 60, HTSUS, provides, in pertinent part, as follows: This chapter does not cover: … (c) Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of chapter 59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 6001. 1 In 2004, when NY K82923 was published, Note 3 to Chapter 59, HTSUS, did not exist. As a result, the plastic component of textile fabrics laminated with plastics was required to be visible. However, with the addition of Note 3 to Chapter 59, HTSUS, the plastic is no longer required to be visible when a fabric with one or more layers of fabric is assembled with a sheet or film of plastic and is bonded together. 3 Note 6 to Chapter 62, HTSUS, provides, in pertinent part, as follows: Garments which are, prima facie, classifiable both in heading 6210 and in other headings of this chapter, excluding heading 6209, are to be classified in heading 6210 * * * In understanding the language of the HTSUS, the Explanatory Notes (“ENs”) of the Harmonized Commodity Description and Coding System, which constitute the official interpretation of the HTSUS at the international level, may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989). The ENs to GRI 3(b) provide, in pertinent part, that: (VII) In all these cases the goods are to be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. (VIII) The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. … The General ENs to Chapter 61 and 62, HTSUS, provide, in pertinent part, that: The classification of goods in this Chapter is not affected by the presence of parts or accessories of, for example, woven fabrics, fur

Classification decisions under the HTSUS are made in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. GRI 3 states that, when by application of GRI 2(b) goods are prima facie classifiable under two or more headings, classification shall be effected as follows: 2 

 … (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. (c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. * * * The 2025 HTSUS provisions under consideration are: 5903: Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: 6101: Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: 6201: Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: 6210: Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: * * * Note 3 to Chapter 59, HTSUS, provides, in pertinent part, as follows:1 For the purposes of heading 5903, “textile fabrics laminated with plastics” means products made by the assem