CLA-2-62:OT:RR:NC:N3:357
Ms. Carol Robertson
Carmichael International Service
533 Glendale Blvd
Los Angeles, CA 90026-5097
RE: The tariff classification of a women’s down jacket from China.
Dear Ms. Robertson:
In your letter dated May 25, 2018, you requested a tariff classification ruling on behalf of your client, Mystic Inc. Per your request, the sample will be returned.
Style M69008 is a men’s hip-length, jacket constructed from 100% nylon woven fabric channel- quilted to a 100% nylon woven lining, which is filled with a blend of down and polyester. The garment features a full front opening with an inner storm flap and a zipper closure that extends to the top of a stand-up collar, an attached hood with a drawcord for tightening, long, tapered, hemmed sleeves, zippered, pockets below the waist, and a close-fitting, hemmed bottom. The hood, sleeves, and bottom hem are finished with one-inch elastic facings.
In your ruling request, you included documentation that indicates the garment contains more than 10% by weight of down. We have not confirmed the results in CBP’s laboratory, however, the CBP officer handling the transaction may choose to do so at the time of importation.
Based on the documentation you provided, the applicable subheading for style M69008 will be 6201.93.5000, 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: Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight of down. The rate of duty will be 4.4% 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