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 3 in 1 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 19306 is described in your request as a men’s 3 in 1 jacket. The two-piece set consists of a hip-length outer jacket and a hip-length padded inner jacket that can be zipped together along the front edges, and snapped together at the nape of the neck and at the wrists in order to be worn as one garment. Even though the garments can be worn together, each can be worn individually, so they are classified as separate garments.
The outer jacket is constructed of a laminated fabric consisting of an outer layer of 100% polyester, woven fabric, a middle layer of a TPU plastic film, and an inner layer of 100% polyester, knitted, tricot fabric. The plastic layer is visible in cross section.
The outer jacket features a full front opening secured by a zipper closure that extends to the top of a stand-up collar; a snap-off detachable hood containing a drawcord and locks for tightening; long sleeves with hook and loop tabs for tightening; an inner storm flap; an outer hook and loop storm flap; zippered pockets below the waist; a zippered chest pocket; a zippered sleeve pocket; reflective heat seals on the front shoulders, bottom side panel, and back panel; and a hemmed bottom fitted with a drawcord and locks for tightening. Also, the garment’s armholes, shoulders, back yoke, and back seams are sealed.
The inner jacket is constructed from both knit and woven components. The majority of the front and back panels, and the majority of the top of the sleeves are constructed from 100% nylon, woven fabric, which has been layered with a poly fill batting, and quilted in a diamond pattern to a 100% polyester, woven fabric. The side panels, the underside of the sleeves, the sleeve cuffs, and the back, bottom band are constructed from 96% polyester, 4% elastane, knitted fabric. The 100% nylon woven fabric appears to exceed 60% of the visible surface area of the garment, and imparts the essential character.
The inner jacket features a full front opening secured by a zipper closure that extends to the top of a stand-up collar; zippered pockets below the waist; unsecured pockets in the inner front panels; a reflective heat seal on the bottom, back panel; and long tapered sleeves with knit cuffs and thumbhole openings. The bottom of the garment contains a knitted, curved, band on the back panel, and a bound hem on the front panels. Since the garment contains knitted fabric elements that do not meet the requirements of water resistant in additional U.S. note 2 to chapter 62, the garment is not eligible for classification in a water resistant subheading.
Style 99306 is described in your request as a women’s 3 in 1 jacket. The two-piece set consists of a hip-length outer jacket and a hip-length padded inner jacket that can be zipped together along the front edges, and snapped together at the nape of the neck and at the wrists in order to be worn as one garment. Even though the garments can be worn together, each can be worn individually, so they are classified as separate garments.
The outer jacket is constructed of a laminated fabric consisting of an outer layer of 100% polyester, woven fabric, a middle layer of a TPU plastic film, and an inner layer of 100% polyester, knitted, tricot fabric. The plastic layer is visible in cross section.
The outer jacket features a full front opening secured by a zipper closure that extends to the top of a stand-up collar; a snap-off detachable hood containing a drawcord and locks for tightening; long sleeves with hook and loop tabs for tightening; an inner storm flap; an outer hook and loop storm flap; zippered pockets below the waist; a zippered chest pocket on the right front panel; a zippered sleeve pocket; reflective heat seals on the front shoulders, bottom side panel, and back panel; and a hemmed bottom fitted with a drawcord and locks for tightening. Also, the garment’s armholes, shoulders, back yoke, and back seams are sealed.
The inner jacket is constructed from both knit and woven components. The majority of the front and back panels, and the majority of the top of the sleeves are constructed from 100% nylon, woven fabric, which has been layered with a poly fill batting, and quilted in a diamond pattern to a 100% polyester, woven fabric. The side panels, the underside of the sleeves, the sleeve cuffs, and the back, bottom band are constructed from 96% polyester, 4% elastane, knitted fabric. The 100% nylon woven fabric appears to exceed 60% of the visible surface area of the garment, and imparts the essential character.
The inner jacket features a full front opening secured by a zipper closure that extends to the top of a stand-up collar; zippered pockets below the waist; unsecured pockets in the inner front panels; a reflective heat seal on the bottom, back panel; and long tapered sleeves with knit cuffs and thumbhole openings. The bottom of the garment contains a knitted, curved, band on the back panel, and a bound hem on the front panels. Since the garment contains knitted fabric elements that do not meet the requirements of water resistant in additional U.S. note 2 to chapter 62, the garment is not eligible for classification in a water resistant subheading.
The applicable subheading for the outer jacket, style 19306, will be 6210.40.5520 which provides for: Garments, made up of fabrics of heading 5602, 5603, 5903, 5906, 5907: Other men’s or boys’ garments: Other: Of man-made fibers: Other: Anoraks (including ski-jackets), wind breakers and similar articles. The rate of duty will be 7.1% ad valorem.
The applicable subheading for the inner jacket, style 19306, will be 6201.93.6511 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% ad valorem.
The applicable subheading for the outer jacket, style 99306, will be 6210.50.5520 which provides for: Garments, made up of fabrics of heading 5602, 5603, 5903, 5906, 5907: Other women’s or girls’ garments: Other: Of man-made fibers: Other: Anoraks (including ski-jackets), wind breakers and similar articles. The rate of duty will be 7.1% ad valorem.
The applicable subheading for the inner jacket, style 99306, will be 6202.93.5511 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% 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