CLA-2-62:RR:NC:3:353 K87382
Ms. Analisa Coria
Exel Global Logistics Inc.
11099 South La Cienega Blvd.
Los Angeles, CA 90045
RE: The tariff classification of men’s down jackets from China.
Dear Ms. Coria:
In your letter dated June 28, 2004, on behalf of DNLA LLC, you requested a classification ruling. The sample will be returned to you as requested.
The submitted sample style 203p is a man’s jacket composed of woven 100% nylon fabric with a 100% polyester lining. The jacket is filled with 50% down and waterfowl feathers by weight of which 45% is down. The garment has piping across the chest and down the sides with a full front zipper closure, stand-up collar, two side pockets and a detachable attached hood.
You also submitted pictures of four other styles of jackets that are made of woven 100% nylon fabric. Styles 205, 2078 and 2079 are filled with 50% down and waterfowl feathers by weight of which 50% is down. Style 568 is filled with 20% down and waterfowl feathers by weight of which 45% is down.
Style 568 has a full front zipper closure, elastic at the wrists, two side pockets and a detachable hood.
Style 205 has a front zipper closure, stand-up collar, elastic at the wrists, two side pockets and a detachable hood.
Style 2078 has piping at the sides and sleeves, a full front zipper closure, elastic at the wrists, two side pockets, stand-up collar and a detachable hood.
Style 2079 has double piping across the chest and down the arms, full front zipper closure, and elastic at the wrists, stand-up collar, two side pockets and a detachable hood.
You suggest classification of 6201.13.1000, for coats and car coats, however the garments are jackets and are therefore classified 6201.93.0000.
The applicable subheading for styles 203p, 568, 205, 2078 and 2079 will be will be 6201.93.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Men’s or boys’ overcoats…anoraks…and similar articles (included padded, sleeveless jackets)… anoraks (including ski-jackets), windbreakers and similar articles (including padded,, sleeveless )…Of man-made fibers: Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of down." The duty rate will be 4.4% ad valorem.
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 Kenneth Reidlinger at 646-733-3053.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division