CLA-2-62:OT:RR:NC:N3:357
Ms. Karen Wilder
The Gymboree Corporation
500 Howard Street
San Francisco, CA 94105
RE: The tariff classification of a girl’s padded, sleeveless jacket from China
Dear Ms. Wilder:
In your letter dated October 21, 2016, you requested a tariff classification ruling. Your sample will be returned as requested.
Style 140160613 is a girl’s hooded, padded, sleeveless, hip-length jacket. The outer shell of the garment is constructed from 100% polyester woven fabric with a visible polyurethane coating applied to the outer surface. The sleeveless jacket is quilted in horizontal rows to a non-woven poly fill batting and is fully lined with polyester fleece. The garment features a hood, a full front opening secured by a zipper closure, two front vertical pockets at the waist and a hemmed bottom. You state the components will be cut to shape prior to quilting.
In your letter, you suggest that if the garment is visibly coated the classification of the garment is under tariff subheading 6210.50.5555, which provides for garments made up of fabrics of heading 5602, 5603, 5903, 5906, or 5907. In the alternative you suggest that if the garment is not visibly coated, they are classified under tariff subheading 6202.93.2520, 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: Padded sleeveless jackets, Other.
Since you state the quilting will be completed after the fabric components are cut to shape, and the garment is visibly coated as the term is defined in the tariff, we agree with your suggested classification under heading 6210, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for Style 140160613 will be 6210.50.5555, HTSUS, which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other women’s or girls’ garments: Other: Of man-made fibers: Other: Other. The rate of duty will be 7.1 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 the World Wide Web at https://hts.usitc.gov/current.
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 Deanna Boldt via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division