CLA-2-62:OT:RR:NC:N3:357
Mr. Michael S. McCullough
Vandegrift Forwarding Company Inc.,
9317 Cheshire Road
Sunbury, OH 43074
RE: The tariff classification of men’s padded, sleeveless jacket from China
Dear Mr. McCullough:
In your letter dated March 2, 2017, you requested a tariff classification ruling on behalf of your client, Genesco Inc. Per your request, the sample will be returned.
Style F16111 is a men’s padded sleeveless, hip-length jacket constructed from 100% polyester woven fabric. The sleeveless jacket is quilted to a non-woven poly fill batting and is fully lined with a 100% polyester woven, 210T coated lining. The garment features a full front opening secured with a zipper closure extending to the top of a stand up collar, two front pockets secured with zipper closures at the waist, and a bound hem.
With your letter you submitted a test report from an independent laboratory certifying that the garment passed the water resistance test, however there is no water resistant tariff provision for sleeveless padded jackets constructed from man-made fabric. Therefore classification of the garment will not be affected by the water resistant coating.
The applicable subheading for style F16111 will be 6201.93.5220, Harmonized Tariff Schedule of the United States (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: Padded, sleeveless jackets: Other. The rate of duty is 14.9 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