CLA-2-62:OT:RR:NC:N3:357
Pat McKeldin
Under Armour, Inc.
2601 Port Covington Drive
Baltimore, MD 21230
RE: The tariff classification of a men’s quilted jacket from Indonesia
Dear Mr. McKeldin:
In your letter dated November 12, 2018, you requested a tariff classification. The sample will be returned under separate cover.
Style 1343261, CG Latitude, is a men’s pullover, box-quilted jacket constructed from 87% polyester, 13% elastane woven fabric. The garment is fully lined with a 100% polyester, Sherpa, knit pile fabric. The jacket features a partial front opening secured with a zipper closure extending to the top of a stand-up collar; long hemmed sleeves; chest pockets secured with button closures; and a hemmed bottom.
With your letter you submitted a test report from an independent laboratory certifying that the garment passes the water resistance test. 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 1343261, CG Latitude, is eligible for classification as water resistant. If the jacket passes the water resistant test as specified in Harmonized Schedule of the United States (HTSUS), Chapter 62, Additional U.S. note 2, then the applicable subheading for the garment will be 6201.93.6000, 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: Other: Other: Other: Water resistant. The rate of duty will be 7.1 percent ad valorem.
If the jacket does not pass the water resistant test, the applicable subheading for style 1343261, CG Latitude, 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. Since the garment is made from quilted fabric, we recommend you retain an identical sample of unquilted shell fabric, which can be submitted to CBP for testing, in the event that CBP tests the garment for water resistance, and it fails due to the quilt stitching.
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