CLA-2-62:OT:RR:NC:N3:357
Aneta Skromak
The Children’s Place
500 Plaza Drive
Secaucus, NJ 07094
RE: The tariff classification of girls’ quilted jackets from Vietnam
Dear Ms. Skromak:
In your letter dated November 27, 2018, you requested a tariff classification. The samples will be returned under separate cover.
Style 2112918 is a girls’, mid-thigh length, quilted jacket constructed from a 100% polyester, woven fabric quilted in horizontal rows to a non-woven, man-made fiber batting. The body and hood are lined with 100% polyester, knitted fleece, and the sleeves are lined with 100% polyester, woven fabric. The garment features a full front opening secured with a zipper closure; a faux fur, trimmed, scuba-type hood; long, elasticized sleeves; side-seam pockets below the waist; and a hemmed bottom.
Style 2115766 is a girls’, mid-thigh length, quilted jacket constructed from a 100% polyester, woven fabric quilted in horizontal rows to a man-made fiber batting. The body and hood are lined with 100% polyester, knit pile fabric that simulates fur, and the sleeves are lined with 100% polyester, woven fabric. The garment features a full front opening secured with a zipper closure; an external storm flap with hook and loop closures; a self-fabric tie at the waist; a faux fur, trimmed, scuba-type hood; long, elasticized sleeves; side-seam pockets below the waist; and a hemmed bottom.
Style 2115767 is a girls’, mid-thigh length, quilted jacket constructed from a 100% polyester woven fabric quilted in horizontal rows to a non-woven, man-made fiber batting. The body and hood are lined with 100% polyester, knitted fleece, and the sleeves are lined with 100% polyester, woven fabric. The garment features a full front opening secured with a zipper closure; an external storm flap with hook and loop closures; a removeable, elastic, waist belt with a slide closure; a faux fur, trimmed, scuba-type hood; long, sleeves with ribbed knit cuffs; welt pockets below the waist; and a hemmed bottom.
In your letter, you state that all of the garments are treated for water resistance; however, you did not provide documentation to support your claim. 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.
Styles 2112918, 2115766, and 2115767 are eligible for classification as water resistant. If the jackets pass 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 garments will be 6202.93.4800, Harmonized Tariff Schedule of the United States (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 rate of duty will be 7.1 percent ad valorem.
If the jackets do not pass the water resistant test, the applicable subheading for styles 2112918, 2115766, and 2115767 will be 6202.93.5521, 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: Girls’. The rate of duty will be 27.7% ad valorem. Since the garments are 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