CLA-2-62:OT:RR:NC:N3:357

Mr. Larry Whitney
Leedsworld
400 Hunt Valley Road
New Kensington, PA 15068

RE: The tariff classification of women’s and men’s down jackets from Bangladesh

Dear Mr. Whitney:

In your letter dated June 28, 2018, you requested a tariff classification ruling. The samples were destroyed in laboratory analysis, and will not be returned.

Style 19812 is a men’s hip-length, jacket constructed from a 100% nylon, woven fabric that is channel quilted to a 100% nylon, woven fabric lining, and filled with a mixture of down and feathers. The outer shell is treated with a durable water repellent (DWR).

The CBP laboratory analyzed the garment and found that the garment weighs 352.3 grams. The lab also found that the garment contains 121.9 grams of down and feathers, of which 113.5 grams are down. The garment contains over 10% by weight of down.

The jacket features a full front opening with a zipper closure that extends to the top of a stand-up collar; an interior storm flap; zippered welt pockets below the waist; long sleeves with elasticated fabric bound cuffs; and an elasticated fabric bound bottom. The interior of the jacket contains unsecured pockets and a pocket with a hook and loop closure.

Style 99812 is a women’s hip-length, jacket constructed from a 100% nylon, woven fabric that is channel quilted to a 100% nylon, woven fabric lining, and filled with a mixture of down and feathers. The outer shell is treated with a DWR.

The CBP laboratory analyzed the garment and found that the garment weighs 306.8 grams. The lab also found that the garment contains 100.9 grams of down and feathers, of which 92.2 grams are down. The garment contains over 10% by weight of down.

The jacket features a full front opening with a zipper closure that extends to the top of a stand-up collar; an interior storm flap; zippered welt pockets below the waist; long sleeves with elasticated fabric bound cuffs; and an elasticated fabric bound bottom. The interior of the jacket contains unsecured pockets and a pocket with a hook and loop closure.

The applicable subheading for style 19812 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; containing 10 percent or more by weight of down. The rate of duty will be 4.4% ad valorem.

The applicable subheading for style 99812 will be 6202.93.1500, Harmonized Tariff Schedule of the United States (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: Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 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