CLA-2-62:OT:RR:NC:N3:357
Mr. Larry Whitney
Leedsworld, Inc.
400 Hunt Valley Road
New Kensington, PA 15068
RE: The tariff classification of men’s and women’s padded, sleeveless jackets from Bangladesh.
Dear Mr. Whitney:
In your letter dated June 28, 2018, you requested a tariff classification ruling. The samples will be retained for our files.
Style 19556 is a men’s padded, sleeveless, hip-length jacket. The outer shell of the garment is constructed from 100% nylon, woven fabric, which has been layered with a non-woven, poly fill batting, and quilted in horizontal rows to a 100% polyester, woven fabric. The garment features a hood; a full front opening secured by a zipper closure; vertically zippered pockets below the waist; and a hemmed bottom fitted with a drawcord and locks for tightening.
Style 99556 is a women’s padded, sleeveless, hip-length jacket. The outer shell of the garment is constructed from 100% nylon, woven fabric, which has been layered with a non-woven, poly fill batting, and quilted in horizontal rows to a 100% polyester, woven fabric. The garment features a hood; a full front opening secured by a zipper closure; vertically zippered pockets below the waist; and a hemmed bottom fitted with a drawcord and locks for tightening.
With your letter you submitted a test report from an independent laboratory certifying that the garments passed the water resistance test; however, there are no water resistant tariff provisions for man-made fiber, sleeveless, padded jackets. Therefore, classification of the garments will not be affected by the water resistant coating.
The applicable subheading for style 19556 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.
The applicable subheading for style 99556 will be 6202.93.2520, 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: Padded sleeveless jackets, Other. The rate of duty will be 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