CLA-2-62:OT:RR:NC:N3:358
Ms. Johanna Oh
Columbia Sportswear Company
14375 NW Science Park
Portland, OR 97229
RE: The tariff classification of a girl’s jacket from Vietnam.
Dear Ms. Oh:
In your letter dated November 20, 2013, you requested a tariff classification ruling. As requested, the sample will be returned to you.
The submitted sample, Style #WG6012 is described by you as “a girl’s hybrid upper body garment.” The article is a jacket that reaches below the waist. It features long sleeves with elasticized capping at the wrists, a full frontal opening secured by a zipper closure, a hood, two vertical zippered pockets and a hemmed bottom.
The shell is constructed of pile knit polyester fabric. Overlaid at the hood, upper front, upper back and outer sleeves are woven nylon fabric that you state is coated on the inner surface.
For a garment to be classified under the woven provisions in heading 6210, HTSUS, it must be made up of a qualifying fabric of chapter 59. While the garment has portions of qualifying fabric, it is not regarded as being made up of such fabric and is therefore excluded from classification in heading 6210, HTSUS.
The jacket is made of knit and woven fabrics and is deemed an article of mixed components. Neither the knit pile fabric nor the nylon woven fabric provides the essential character. As such, the article is classified in accordance with GRI 3 (c) of the HTS, in heading 6202, the last heading which incurs merit.
The applicable subheading for Style #WG6012 will be 6202.93.5021, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Anoraks, windbreakers and similar articles: of man-made fibers: other: other: other: other, girls’. The rate of duty 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 Bruce Kirschner at (646) 733-3048.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division