CLA-2-62:OT:RR:NC:N3:357
Ms. Christina Stemley
Eddie Bauer LLC
10401 NE 8th Street Ste 500
Bellevue, WA 98004
RE: The tariff classification of a man’s jacket from Vietnam
Dear Ms. Stemley:
In your letter dated January 28, 2015, you requested a tariff classification ruling. Your sample will be returned as requested.
Style DRN 31632262, Sandstone Shield Hooded jacket, is a man’s jacket constructed from 94% polyester 6% spandex woven fabric bonded to a 100% polyester knit fabric. The garment features a full front opening secured with a zipper closure extending to the top of the collar, a hood with an elasticized drawstring, long hemmed sleeves with partial hook and loop tightening, pockets secured with zipper closures below the waist, and an elasticized drawstring with cord locks through the bottom hem. You state that the garment will be available in ladies sizes as style DRN 31625262. In your letter, you mention style DRN 31632262 will undergo water resistance testing by an independent laboratory. This jacket is eligible for classification as water resistant. We have not tested the garment for water resistance in our own laboratory; however, the CBP officer handling the transaction may choose to do so at the time of importation. If style DRN 31632262, man’s jacket, 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 subheading will be 6201.93.3000, 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: Other: Other: Other: Water resistant. The rate of duty will be 7.1 percent ad valorem. If style DRN 31625262, woman’s jacket, passes the water resistance test specified in the HTSUS Chapter 62, Additional U.S. Note 2, then the applicable subheading 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 6204: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Water resistant. The duty rate will be 7.1 percent ad valorem.
If style DRN 31632262, man’s jacket, does not pass the water resistance test, then the applicable subheading will be 6201.93.3511, 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: Other: Other: Other: Other: Men’s. The rate of duty will be 27.7 percent ad valorem.
If style DRN 31625262, woman’s jacket, does not pass the water resistance test, then the applicable subheading will be 6202.93.5011, 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: Other: Other: Other: Other: Women’s. 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 Natalie Hanson via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division