CLA-2-62:OT:RR:NC:N3:357
Mr. Chris Reynolds
Barthco Int’l Inc. dba OHL- International
5101 S. Broad St
Philadelphia, PA 19112
RE: The tariff classification of outerwear garments from China
Dear Mr. Reynolds:
In your letter dated January 29, 2014, you requested a tariff classification ruling on behalf of Feathered Friends. Your samples will be returned as requested.
The submitted samples, Ellia Woman’s Down Vest and Daybreak Vest are unfinished sleeveless outerwear shells that will be imported and finished in the United States. The outerwear shell is constructed of front and rear body panels composed of 100% nylon woven fabric. When imported the outerwear shell will have a lining, collar, and closure device. After importation the chambers of the unfinished outerwear will be filled with down and sewn closed.
General Rule of Interpretation 2 (a) states that an incomplete or unfinished article will be classified as the finished article when it has the essential character of the complete or finished article. In this case the imported body portion has the essential character of the finished outerwear.
Although you requested classification of style names Ellia Woman’s Down Vest and Daybreak Vest under subheading 6201.13.1000, Harmonized Tariff Schedule of the United States (HTSUS), the features and cut of the garment are of those garments of subheading 6202.93 and 6201.93 respectively.
Consequently, the applicable subheading for the style name Ellia Woman’s Down Vest will be 6202.93.1000, 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 (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): 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 rate of duty will be 4.4 percent ad valorem.
The applicable subheading for the style name Daybreak Vest will be 6201.93.1000, HTSUS, which provides for Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): 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 rate of duty will be 4.4 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 Rosemarie Hayward at (646) 733-3064.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division