CLA-2-62:OT:RR:NC:N3:357
Mr. Karl F. Krueger
Radix Group International dba DHL Global Forwarding
2660 20th Street
Port Huron, MI 48060
RE: The tariff classification of men’s jackets from China
Dear Mr. Krueger:
In your letter dated June 24, 2013, you requested a tariff classification ruling on behalf of your client, Orvis Company. Your samples will be returned.
Style 8R5L is a men’s quilted jacket constructed from 63% cotton and 37% polyamide woven fabric that has a waxed coating. The fully-lined jacket features a full front opening that is secured by a double pull zipper closure covered by a storm flap with seven snaps closures, long sleeves with adjustable snaps at the wrist, two chest pockets with flaps secured by two snap closures, two pockets at the waist with flaps secured by two snap closures, an inside pocket with a zipper in the lower left front panel, and a hemmed bottom.
Style 8R5H is a men’s jacket constructed from 95% wool and 5% polyester woven fabric that is visibly coated on the interior surface with polyurethane, a woven nylon lining with down filling. The jacket features a full front opening that is secured by four button closures, a collar, long sleeves with vents and three button closures at the cuffs, a left chest pocket, two pockets with flaps at the waist, a zipper welt pocket on the inside left chest, a buttoned welt pocket on the inside right chest, and a hemmed bottom.
In your letter you suggested classification of style 8R5L under the provisions for garments made up of visibly coated fabrics in Heading 6210, HTS. Examination of the sample indicates that the coating is not visible as that term is defined in the tariff; therefore HTS 6210 does not apply.
With your letter you submitted a test report from an independent laboratory certifying that the fabric of the garment style 8R5L passed the water resistance test. We have not confirmed those results in our own laboratory; however, the CBP officer handling the transaction may choose to do so at the time of importation.
Style 8R5L 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 (HTS), Chapter 62, U.S. Note 2, then the applicable subheading for the garment will be 6201.92.1500, which provides for other men's anoraks, windbreakers and similar articles of cotton, water resistant. The duty rate will be 6.2 percent ad valorem.
If style 8R5L does not pass the water resistance test, then the applicable subheading for the garment will be 6201.92.2051, which provides for other men's anoraks, windbreakers and similar articles of cotton. The duty rate will be 9.4 percent ad valorem.
Since style 8R5L is made from quilted fabric you should obtain and retain identical shell fabric piece goods prior to quilting in the event that Customs conducts a laboratory test for water resistance on a garment, and that garment does not pass the test due to the quilt stitching.
Although style 8R5H contains down filler, its classification is governed by Note 5 to Chapter 62, HTSUS. This note requires that garment prima facie classifiable in HTS heading 6210 and other headings within the chapter (other than 6209), are to be classified in heading 6210.
Therefore, the applicable subheading for style 8R5H will be 6210.40.9025, HTSUS, which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men’s or boys’ garments: Other: Other: Other: Anoraks (including ski-jackets), wind-breakers and similar articles. The rate of duty will be 6.2 percent ad valorem.
With your ruling request, you submitted an additional sample of a men’s sleeveless jacket identified as style 8R5G. This garment will be the subject of a separate ruling after analysis by the Customs and Border Protection laboratory.
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 the World Wide Web at http://www.usitc.gov/tata/hts/.
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 Fung King Kong at (646) 733-3047.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division