235146

This is a black, hooded ski jacket that closes in front, left over right, with a zipper fastener. The exterior of the jacket consists of a black (dyed) plain weave fabric woven with polyester synthetic fibre yarns laminated to a visible, thin, white, compact (non-cellular) sheet of plastics (polyurethane).

The fabric that forms the exterior meets the technical requirements of heading 59.03 of the Harmonized System. Heading 62.10 provides for “garments, made up of fabrics of heading 56.02, 56.03, 59.03, 59.06 or 59.07”. Within that heading, subheading 6210.40 covers “other men’s or boys’ garments”. Note 5 to Chapter 62 states that “garments which are, prima facie, classifiable both in heading 62.10 and in other headings of this Chapter, excluding heading 62.09, are to be classified in heading 62.10”. Note 8 to Chapter 62 also states that “garments of this Chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments, and those designed for right over left closure at the front as women’s or girls’ garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes. Garments which cannot be identified as either men’s or boys’ garments or as women's or girls' garments are to be classified in the headings covering women’s or girls’ garments”.

In accordance with General Interpretative Rule 1 of the Harmonized System, the ski jacket is classified under classification number 6210.40.90.90 of the Customs Tariff.