CLA-2-62:OT:RR:NC:N3:357
Mr. Dely Or
Dickinson Garment Factory Limited
Unit H, 27F, Legend Tower
7 Shing Yip Street
Kwun Tong
Kowloon Hong Kong
RE: The tariff classification of a men’s padded sleeveless jacket from China.
Dear Mr. Or:
In your letter dated July 13, 2018, you requested a tariff classification ruling. Per your request, the sample will be returned to you under separate cover.
Style D-001 is a hip-length, padded, sleeveless jacket. The outer shell of the garment is constructed from 100% nylon, woven fabric that is channel quilted, and filled with a mixture of down and feathers. The inside of the garment is lined with 100% nylon, woven fabric.
In your letter, you provided documentation that shows that the garment weighs 276 grams. The documentation also shows that the garment contains 82.5 grams of down and feathers, of which 73.425 grams are only down. The garment contains over 10% by weight of down. We have not confirmed this information in the CBP laboratory; however, the CBP officer handling the transaction may choose to do so at the time of importation.
The sleeveless jacket features a full front opening with a zipper closure that extends to the top of a stand-up collar, an interior storm flap, over-sized armholes, zippered pockets below the waist, and a hemmed bottom. Inside the lower back panel is a u-shaped pocket, which forms a neck pillow when the garment is folded and stored inside. The sleeveless padded jacket imparts the essential character.
The applicable subheading for style D-001 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 35percent or more by weight; containing 10 percent or more by weight of down. The rate of duty will be 4.4% ad valorem.
In your letter, you inquire whether the garment will be classified differently if the outer shell is constructed from 50% polyester, 50% nylon woven fabric. Assuming the garment meets the down content requirement, the classification will remain 6201.93.5000, HTSUS.
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