CLA-2-62:OT:RR:NC:N3:357
Ms. Andrea Loprete
Ruelo International
24 Riordan Place
Shrewsbury, NJ 07702
RE: The tariff classification of a unisex woven jacket and storage bag from China
Dear Ms. Loprete:
In your letter dated September 26, 2018, you requested a tariff classification ruling. Per your request, the sample will be returned.
Style MNS089, Mac in a Sac, is a hip-length jacket constructed from 100% polyester, woven fabric treated with plastic on the outer surface. The plastic coating is not visible as that term is defined in the tariff; therefore, heading 6210, Harmonized Schedule of the United States (HTSUS), does not apply.
The garment features a full front opening with a reverse coil zipper closure that extends to the top of a stand-up collar; an adjustable hood that conceals in the collar; an interior storm flap; taped seams; zippered pockets below the waist; interior pockets; a back vent; a hemmed bottom fitted with a drawcord and locks for tightening; underarm grommets for ventilation; and long, raglan sleeves with encased elastic cuffs. The design of the raglan sleeves allows for radial arm movement.
Each jacket comes with a cylindrical storage bag constructed from 100% polyester woven fabric. The bag measures approximately 7 inches by 5 inches when flat and contains a drawcord closure with a cord lock on the open end. The “Mac in a Sac” logo is printed on the front of the bag.
Customs and Border Protection has previously ruled that similar bags imported and sold with a garment constructed from the same fabric and in the same color are composite goods, with the essential character imparted by the garment. Consequently, the bag and jacket are classified together.
In your letter, you state that the jacket is water resistant; however, the documentation you provided via email on October 24, 2018, did not include testing results in accordance with AATCC Test Method 35 per the requirements of additional U.S. note 2 to chapter 62. We have not tested the garment for water resistance in our own laboratory; however, the CBP officer handling the transaction may choose to do so at the time of importation.
You also state that the jacket is unisex, designed to be worn by both men and women. Note 8 to Chapter 62 states that garments, which cannot be identified as either men’s or boys’ garments or as women’s or girls’ garments are to be classified in the headings covering women’s or girls’ garments.
We have examined the garment and have determined that it is eligible for classification as recreational performance outerwear. 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
Style MNS089 is one of the named garments, is constructed from one of the named fibers, and contains five of the following recreational performance outerwear features:
Pockets, at least one of which has a zipper;
A back vent;
Weatherproof closure in the form of an interior storm flap and a reverse coil zipper;
A drawcord tightening at the waist; and
Raglan sleeves that allow for radial arm movement.
You also state that the garment is water resistant and has taped seams. We examined the garment and found that the arm holes, yolks, and shoulder seams have been covered with tape so that air and water cannot pass through; however, we have not tested the seams to determine whether they pass the water resistant test in accordance with AATCC Test Method 35 per the requirements of additional U.S. note 3(b)(ii) to chapter 62. The CBP officer handling the transaction may choose to do so at the time of importation.
If the jacket and the taped seams pass the water resistant test as specified in additional U.S. note 2 to chapter 62, then the applicable subheading for style MNS089 will be 6202.93.0700, 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: Recreational performance outerwear: Other: Other: Other: Water resistant. The duty rate will be 7.1% ad valorem.
If the taped seams do not pass the water resistant test as specified in additional U.S. note 2 to chapter 62, but the jacket passes the water resistant test, then Style MNS089 is eligible for classification as water resistant, and the applicable subheading for the garment will be 6202.93.4800, 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: Other: Other: Water resistant. The duty rate will be 7.1% ad valorem.
If neither the jacket nor the taped seams pass the water resistant test, the applicable subheading for style MNS089 will be 6202.93.5511, 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: 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