CLA-2-62:OT:RR:NC:N3:357
Mr. Paul Vroman
Radix Group International dba
DHL Global Forwarding
2660 20th St
Port Huron, MI 48060
RE: The tariff classification of men’s jackets from Vietnam and China
Dear Mr. Vroman:
In your letter dated September 18, 2018, you requested a tariff classification ruling on behalf of your client, Orvis Company. Per your request, the samples will be returned.
Style 2P6B, is a hip-length jacket constructed from a laminated fabric consisting of an outer shell of 100% woven, polyester fabric, a middle layer of plastic film, and an inner layer of 100% warp knit polyester. The plastic film is not visible in cross section. The jacket features a full front opening with a zipper closure that extends to the top of a stand-up collar; an inner storm flap; zippered pockets below the waist; zippered chest pockets; underarm zippers for ventilation; long, tapered, hemmed sleeves with ribbed knit, inner protective cuffs; and a hemmed bottom fitted with a drawcord and locks for tightening.
In your letter, you provided an independent laboratory test report showing that style 2P6B is water resistant as specified in additional U.S. note 2 to chapter 62. We have not confirmed the results in our own laboratory, however, the CBP officer handling the transaction may choose to do so at the time of importation.
Style 2NXN is a men’s jacket constructed from a woven 49% polyester, 43% cotton, 8% nylon fabric. The jacket contains a 100% polyester mesh lining, and an interlining constructed from a non-woven fabric laminated to a polyurethane membrane. The jacket features a full front opening with a zipper closure that extends to the top of a stand-up collar; an inner storm flap; an exterior storm flap with a left-over-right, six-snap closure; zippered, flap pockets below the waist; zippered “game” pocket on the back panel; zippered, interior pockets; zippered handwarmer pockets; long, hemmed sleeves with hook and loop adjustable sleeve ends; inner protective cuffs; and a hemmed bottom.
In your letter, you state style 2NXN is water resistant, contains critically sealed seams, and meets criteria, (ii) pockets, at least one of which has a zippered, hook and loop, or other type of closure, (iv) venting, not including grommet(s), (vi) reinforcement in one of the following areas: the elbows, shoulders, seat, knees, ankles or cuffs, (vii) weatherproof closure at the waist or front, and (ix) adjustable powder skirts, inner protective skirt or adjustable inner protective cuff at sleeve hem, for recreational performance outerwear as defined in additional U. S. note 3 to chapter 62. Based on this information, you suggest that the jacket is classified under 6201.93.4700, 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: Recreational performance outerwear; Other: Other: Other: Water resistant.
Per additional U.S. note 3 to chapter 62 the term ‘'recreational performance outerwear”
means trousers (including, but not limited to, ski or snowboard pants, and ski or snowboard pants intended for sale as parts of ski-suits), coveralls, bib and brace overalls, jackets (including, but not limited to, full zip jackets, ski jackets and ski jackets intended for sale as parts of ski-suits), windbreakers and similar articles (including padded, sleeveless jackets), the foregoing of fabrics of cotton, wool, hemp, bamboo, silk or manmade fibers, or a combination of such fibers; that are either water resistant within the meaning of additional U.S. note 2 to this chapter or treated with plastics, or both; with critically sealed seams, and with 5 or more of the following features (as further provided herein):
insulated for cold weather protection;
pockets, at least one of which has a zippered, hook and loop, or other type of closure;
elastic, drawcord or other means of tightening around the waist or leg hems, including hidden leg sleeves with a means of tightening at the ankle for trousers and tightening around the waist or bottom hem for jackets;
venting, not including grommet(s);
articulated elbows or knees;
reinforcement in one of the following areas: the elbows, shoulders, seat, knees, ankles or cuffs;
weatherproof closure at the waist or front;
multi-adjustable hood or adjustable collar;
adjustable powder skirt, inner protective skirt or adjustable inner protective cuff at sleeve hem;
construction at the arm gusset that utilizes fabric, design or patterning to allow radial arm movement; or
odor control technology
In your letter, you provided an independent laboratory test report showing that the interlining fabric is water resistant as specified in additional U.S. note 2 to chapter 62. We have not confirmed the results in our own laboratory, however, the CBP officer handling the transaction may choose to do so at the time of importation.
We have reviewed the garment sample and found that it is one of the listed garments, is constructed from one of the listed fibers, and potentially contains critically sealed seams in the interlining. You did not provide documentation showing that the sealed seams are water resistant in accordance with the current version of AATCC Test Method 35 as required in additional U.S. note 3(b)(ii) to chapter 62, and we have not tested the seams in our own laboratory. The CBP officer handling the transaction may choose to do so at the time of importation.
The garment, however, only has the following three of five required features as described and defined in additional U.S. note 3 to chapter 62:
Pockets, seven with zipper closures;
Weatherproof closure in the form of a storm flap;
Inner protective knit cuffs at sleeve hems.
In your letter you claim that the garment contains venting under the arms; however, they are actually handwarmer pockets. You also claim the garment has reinforcement at the elbows, but upon inspection we found the fabric is a single-layer in a contrasting color rather than an extra layer of fabric added for durability or abrasion-resistance.
Styles 2P6B and 2NXN are eligible for classification as water resistant. If the jackets meet the water resistant requirements as specified in additional U.S. note 2 to chapter 62, then the applicable HTSUS subheading for the garment will be 6201.93.6000, 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: Water resistant. The duty rate will be 7.1% ad valorem.
If styles 2P6B and 2NXN do not meet the water resistant requirements, then the applicable HTSUS subheading for the garment 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: Other: Men’s. The duty rate 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