CLA-2-62:OT:RR:NC:N3:357
Mr. Keith Mims
Hartwell Industries, Inc.
97 Winfield Circle
Hartwell, GA 30643
RE: The tariff classification of a women’s jacket and ear warmer set from China, Taiwan, Cambodia or Vietnam
Dear Mr. Mims:
In your letter dated July 28, 2011, you requested a tariff classification ruling.
The sample, style 4755, is a women’s hip-length jacket with a shell composed of a woven 100% polyester fabric that has a polyurethane coating and is quilted to a nonwoven polyester batting fill. The jacket is lined with a woven 100% polyester fabric.
The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply.
The jacket has a stand-up collar that is edged with an elasticized capping fabric, is composed on the inner surface of a knit polyester fleece fabric and has a drawcord tightening with a plastic cord stopper in the rear. The jacket has a full front opening secured by a zipper closure that extends to the top of the collar, long sleeves that are edged with an elasticized capping fabric at the wrist area, two front pockets with zipper closures below the waist, a zippered inner pocket and a drawcord tightening with plastic cord stoppers through the bottom hem.
Imported and sold with the jacket is a one-size-fits-all ear warmer-style headband composed of a knit 100% polyester fleece fabric. The headband fits snugly to the head and covers the ears. The headband will be packed inside the pocket of the jacket when imported.
The samples are being returned to you as you have requested.
The jacket and headband are considered to be a set. Classification is based on which article imparts the essential character to the set. In this case it is the jacket.
The jacket and headband set 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 HTS subheading for the set will be 6202.93.4500, which provides for other women's or girls’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.1 percent ad valorem.
If the jacket does not pass the water resistance test, then the applicable HTS subheading for the set will be 6202.93.5011, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 27.7 percent ad valorem.
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 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 W. Raftery at (646) 733-3047.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division