CLA-2-62:OT:RR:NC:N3:357
Ms. Andrea Loprete
Ruelo International
24 Riordan Place
Shrewsbury, NJ 07702
RE: The tariff classification of women’s and men’s down jackets with carry bags from the United Kingdom.
Dear Ms. Loprete:
In your undated letter received in this office on October 8, 2018, you requested a tariff classification ruling. Per your request, the sample will be returned.
Style 1190, Mac in a Sac, is a women’s reversible hip-length, jacket constructed from a 100% nylon, woven fabric that is channel quilted to a 100% nylon, woven fabric, and filled with a mixture of down and feathers.
The jacket features a full front opening with a zipper closure that extends to the top of a stand-up collar; zippered pockets below the waist on one side, and unsecured pockets on the reverse side; long sleeves with elasticized fabric, bound cuffs; and an elasticized fabric, bound bottom.
In your letter, you also request the classification of the garment if entered in a men’s version, but no sample was provided. In an email dated October 24, 2018, you state that the men’s version, style 1189, Mac in a Sac, is identical to the women’s style except for sizing and color ways.
In your letter and in follow-up correspondence, you state that the garments contain at least 10% by weight of duck down, but the documentation you provided did not include all the required elements to support the claim. The CBP laboratory analyzed the women’s garment and found that it contains over 10% by weight of down. We do not have a sample of the men’s garment to confirm whether the garment contains 10% or more by weight of down.
Each jacket comes with a cylindrical storage bag constructed from 100% polyester woven fabric. The bag measures approximately 7 ½ inches by 6 inches when flat and contains a drawcord closure with a cord lock on the open end.
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 bags and jackets are classified together.
The applicable subheading for style 1190, Mac in a Sac, women’s down jacket, will be 6202.93.1500, 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.
Style 1189, Mac in a Sac, men’s down jacket, is eligible for classification as down. If the garment meets the tariff definition of down, then the applicable subheading for the jacket 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.
If style 1189, Mac in a Sac, men’s down jacket, does not meet the tariff definition of down, then the applicable subheading for the jacket will be 6201.93.6511, 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: Other: Other: Other: Other: Men’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