CLA-2-62 OT:RR:NC:N3:358
Ms. Cynthia S. McDevitt
AmeriCo. Group
112 West 34th Street
8th Floor
Room 817
New York, NY 10001
RE: The tariff classification of a girl’s jacket from China
Dear Ms. McDevitt:
In your letter dated, May 23, 2014, you requested a tariff classification ruling. As requested, the sample will be returned to you.
Style EGE8002 is a girl’s hip-length jacket. The outer shell of the jacket is constructed of 100 percent nylon woven fabric which you state has a 600 mm polyurethane coating. The shell is quilted to a nylon lining and a polyester fill. The jacket has a full front opening secured by a zipper closure, long sleeves with elasticized cuffs, a hood, two vertical pockets at the waist area and a hemmed bottom incorporating elastic at the bottom of the two side panels. The item will be imported in sizes 2T-16.
With your letter you submitted a test report from an independent laboratory certifying that the garment passed the water resistant standards specified in AATCC Test Method 35-1994. 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.
Because this garment is made from quilted fabric you should obtain and retain identical shell fabric 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.
If Style EGE8002 passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTSUS), Chapter 62, Additional U.S. Note 2, then the applicable HTSUS subheading for the jacket will be 6202.93.4500 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 6203: Anoraks (including ski-jackets), windbreakers and similar articles (including passes, sleeveless jackets): Of man-made fibers: Other: Other: Other: Water resistant.” The rate of duty will be 7.1 percent ad valorem. If the jacket does not pass the water resistance test, then the applicable HTSUS subheading will be 6202.93.5021 which provides for jackets as above, but “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 Kimberly Wachtel at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division