&&According to the samples received, the submitted goods, are referred to as “Ergonomic Rain Jacket with Stuff Bag. The jacket has long sleeves, a centre front zipper with left over right closure, adjustable cord lock at the cuffs and collar, elasticized cuffs with thumb loops and reflective elements. The elasticized bottom edge of the garment, which does not extend past the mid-thigh area, has an elasticized strap that is attached on the inside and is meant to go between the legs and attached to a belt to keep the jacket from riding up. The jacket comes with a small storage bag made of the same fabric.&&&&

&&Product 1 – Ergonomic Rain Jacket&&&&According to our laboratory analysis, the jacket is made from two layers laminated/bonded together, one layer of knitted polyester fabric, and the other layer of non-cellular plastics. The plastics is visible to the naked eye, and the product can, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15°C and 30°C. The material falls under heading 59.03, for “Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 59.02”.&&&&Therefore, a knitted garment made from material of heading 59.03, pursuant to Legal Note 8 to Chapter 61, is to be classified under heading 61.13. Heading 61.13 covers “Garments made up of knitted or crocheted fabrics of heading 59.03, 59.06 or 59.07”. The garment is of a coated textile fabric, worn over all other clothing for protection against the weather, and does not extend past the mid-thigh area, therefore is considered a jacket. The “Ergonomic Rain Jacket” is classified under tariff item 6113.00.90.&&&&Product 2 – Stuff Bag&&&&The bag is made of the same fabric as the jacket, of heading 59.03. As the bag is made up of textile material and is not included more specifically in other headings of Section XI or elsewhere in the Nomenclature, the bag is classified under heading 63.07. Heading 63.07 covers “Other made up articles, including dress patterns”. The “Stuff Bag” is classified under tariff item 6307.90.99.&&