H314966

 HQ H314966 March 4, 2021 OT:RR:CTF:FTM H314966 TJS CATEGORY: Classification Mr. Devan Heintz ARC’TERYX Equipment #100 – 2155 Dollarton Hwy North Vancouver, BC, V7H 3B2 Canada RE: USMCA Eligibility of a Men’s Jacket Dear Ms. Heintz, This is in response to your letter, dated September 16, 2020, in which you request a binding ruling, on behalf of Arc’teryx Equipment, concerning the eligibility of a men’s jacket for preferential tariff treatment under the United States-Mexico-Canada Agreement (“USMCA”). Your request, submitted as an electronic ruling request, was forwarded to this office from the National Commodity Specialist Division for review. Our ruling is set forth below. FACTS: The merchandise at issue is a men’s hip-length jacket, style “Alpha SV Jacket Men’s,” constructed from a Gore-Tex PRO three-layer fabric treated with Durable Water Repellent (DWR). The outer layer is a 100% nylon woven fabric, the middle layer is an expanded PTFE (polytetrafluoroethylene) membrane, and the inner layer is a micro grid backer. You state that the jacket is designed for severe alpine conditions. The garment features a full front opening with a weatherproof zipper closure, a multi-adjustable, scuba-type hood, and long sleeves with hook and loop tabs for tightening around the wrists. The jacket contains three weatherproof zippered pockets, two on the chest and one on the left sleeve, and two internal pockets, one zippered and the other unsecured (dump pocket). The jacket also features sealed seams, articulated elbows, arm gussets, weatherproof pit zips, and an elastic draw cord inserted through a casing in the hem for tightening to the body. You state that the jacket will be manufactured (cut and sewn) in Canada. The country of origin of the jacket components is listed in the chart below: Garment Component Country of Origin  Outer Shell; Sleeve and Chest Pockets (back); Seam Tape; Labels China  Dump Pocket Inside; Velcro Cuff Tabs; Chin Guard and Inner Collar; Elastic; Sewing Threads; Cord Adjusters United States  Left Interior Patch Pocket Switzerland  Nylon Cuff and Hem Facings Taiwan  Trimmer Cord in Hood Canada  Zipper for Interior Patch Pocket Indonesia  Zippers for Sleeve, Chest, Pits Japan   ISSUE: Whether the Alpha SV Jacket Men’s imported from Canada is eligible for preferential tariff treatment under the USMCA. LAW AND ANALYSIS: The USMCA was signed by the Governments of the United States, Mexico, and Canada on November 30, 2018. The USMCA was approved by the U.S. Congress with the enactment on January 29, 2020, of the USMCA Implementation Act, Pub. L. 116-113, 134 Stat. 11, 14 (19 U.S.C. § 4511(a)). General Note (“GN”) 11 of the HTSUS implements the USMCA. GN 11(b) sets forth the criteria for determining whether a good is an originating good for purposes of the USMCA. GN 11(b) states: For the purposes of this note, a good imported into the customs territory of the United States from the territory of a USMCA country, as defined in subdivision (l) of this note, is eligible for the preferential tariff treatment provided for in the applicable subheading and quantitative limitations set forth in the tariff schedule as a “good originating in the territory of a USMCA country” only if— the good is a good wholly obtained or produced entirely in the territory of one or more USMCA countries; the good is a good produced entirely in the territory of one or more USMCA countries, exclusively from originating materials; the good is a good produced entirely in the territory of one or more USMCA countries using nonoriginating materials, if the good satisfies all applicable requirements set forth in this note (including the provisions of subdivision (o)); or … Here, the Alpha SV jacket contains non-originating materials including fabric from China, Switzerland, and Taiwan and zippers from Indonesia and Japan. Thus, the jacket is not considered a good wholly obtained or produced entirely in a USMCA country under GN 11(b)(i) nor is it produced exclusively from originating materials per GN 11(b)(ii). Therefore, we must determine whether the Alpha SV jacket qualifies under GN 11(b)(iii). In order to determine whether the Alpha SV jacket qualifies for preferential tariff treatment under GN 11(b)(iii), the tariff classification must be ascertained. You claim that the jacket is classified under subheading 6210.40.25, HTSUS, which provides for, “Garments, made up of fabrics of heading 5602, 5603, 5903, 5906, or 5907: Other men’s or boys’ garments: Recreational performance outerwear: Of man-made fibers: Other.” Of the enumerated headings, the only heading applicable to the garment at issue is heading 5903, HTSUS. Heading 5903, HTSUS, provides for the classification of “[t]extile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902.” According to Note 2(a)(1) to Chapter 59, in order for a fabric to be considered coated within the meaning of heading 5903, HTSUS, the coating must be visible to the naked eye (whatever the nature of the plastic material), but no account is to be taken of changes in color. Therefore, in order to determine whether the jacket is classifiable in heading 6210, HTSUS, we must determine whether it is made up of textile fabric that is visibly coated with plastic. See Headquarters Ruling Letter (“HQ”) H303112 (Nov. 7, 2019); HQ 967884 (Oct. 26, 2005); and HQ 087852 (Nov. 27, 1990). When reviewing fabrics assembled in layers under Note 2(a)(1) to Chapter 59, HTSUS, CBP examines the fabrics to ascertain whether the plastics layer is visible in the cross-section to the naked eye. See, e.g., HQ W968304 (Dec. 1, 2006) (classifying men’s rain garments); New York Ruling Letter (“NY”) M82475 (Aug. 29, 2006) (classifying certain bonded fabric); and NY L80809 (Dec. 28, 2004) (classifying men’s knit windblock garments). Additionally, CBP examines whether the plastics layer is visible through one of the assembled layers of fabric. In situations where one of the fabrics is of a loosely knitted or woven construction that allows the coating to be seen through that layer of fabric, CBP has considered such coating to be “visible to the naked eye.” See, e.g., NY L89462 (Jan. 13, 2006); and NY K87940 (July 23, 2004). Applying the “visible to the naked eye” test on the fabric of the men’s jacket at issue, using normally corrected vision in a well-lighted room, no coating was visibly distinguishable from the fabrics without the use of magnification. A plastics layer was not visible to the naked eye in the cross-section of the fabric or through one of the layers. Thus, the fabric is not classified in heading 5903, HTSUS, and, as a result, the Alpha SV jacket is not a garment made up of fabric of heading 5903, HTSUS. The Alpha SV jacket is therefore not prima facie classifiable under heading 6210, HTSUS. We find that the Alpha SV jacket is classified under heading 6201, HTSUS, which provides for, “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.” As a jacket of man-made fibers, subheading 6201.93, HTSUS, specifically provides for the Alpha SV. Classification at the eight-digit level will depend on whether the jacket meets the water resistance requirements of Additional U.S. Note 2 to Chapter 62, HTSUS, at the time of entry. If the Alpha SV jacket is water resistant, then it meets the definition of “recreational performance outerwear” set forth in Additional U.S. Note 3 to Chapter 62, HTSUS, because it is constructed from fabrics of man-made fibers, contains critically sealed seams, and contains more than five of the enumerated features including zippered pockets, an elastic draw cord hem for tightening to the body, venting, articulated elbows, weatherproof closure, a multi-adjustable hood, and arm gussets. See Additional U.S. Note 3 to Chapter 62, HTSUS. Accordingly, th

The USMCA was signed by the Governments of the United States, Mexico, and Canada on November 30, 2018. The USMCA was approved by the U.S. Congress with the enactment on January 29, 2020, of the USMCA Implementation Act, Pub. L. 116-113, 134 Stat. 11, 14 (19 U.S.C. § 4511(a)). General Note (“GN”) 11 of the HTSUS implements the USMCA. GN 11(b) sets forth the criteria for determining whether a good is an originating good for purposes of the USMCA. GN 11(b) states:For the purposes of this note, a good imported into the customs territory of the United States from the territory of a USMCA country, as defined in subdivision (l) of this note, is eligible for the preferential tariff treatment provided for in the applicable subheading and quantitative limitations set forth in the tariff schedule as a “good originating in the territory of a USMCA country” only if—the good is a good wholly obtained or produced entirely in the territory of one or more USMCA countries; the good is a good produced entirely in the territory of one or more USMCA countries, exclusively from originating materials; the good is a good produced entirely in the territory of one or more USMCA countries using nonoriginating materials, if the good satisfies all applicable requirements set forth in this note (including the provisions of subdivision (o)); or…Here, the Alpha SV jacket contains non-originating materials including fabric from China, Switzerland, and Taiwan and zippers from Indonesia and Japan. Thus, the jacket is not considered a good wholly obtained or produced entirely in a USMCA country under GN 11(b)(i) nor is it produced exclusively from originating materials per GN 11(b)(ii). Therefore, we must determine whether the Alpha SV jacket qualifies under GN 11(b)(iii). In order to determine whether the Alpha SV jacket qualifies for preferential tariff treatment under GN 11(b)(iii), the tariff classification must be ascertained. You claim that the jacket is classified under subheading 6210.40.25, H