CLA-2-62:OT:RR:NC:N3:357
Angie McDaniel
Oxford Inc.
555 S Victory Drive
Lyons, GA 30436
RE: The tariff classification of a men’s quilted jacket from Taiwan
Dear Ms. McDaniel:
In your letter dated November 20, 2018, you requested a tariff classification. The sample will be returned under separate cover.
Style X5-1006 is a men’s, hip-length, quilted jacket constructed from both knit and woven components. The body of the garment is constructed from 100% nylon, woven fabric quilted in horizontal rows to a non-woven, man-made fiber batting. The sleeves are constructed from 100% cotton, double knit fabric, and the body is lined with 100% polyester, woven fabric. The garment features a full front opening secured with a weatherproof zipper that extends to the top of a stand-up collar; a weatherproof, zippered chest pocket; welt pockets below the waist; long sleeves with ribbed knit cuffs; and a hemmed bottom. The 100% nylon, woven fabric imparts the essential character of the garment.
In your letter, you state that the body of the garment passes the water resistance test; however, you did not provide documentation to support your claim. You also inquire whether the garment is eligible for water resistant classification if the knitted sleeves do not pass the water resistant test. Harmonized Tariff Schedule of the United States (HTSUS), Chapter 62, Additional U.S. Note 2 states that the term water resistant means that garments classifiable in water resistant subheadings must have a water resistance such that under a head pressure of 600 mm, not more than 1.0 g of water penetrates after two minutes when tested in accordance with the current version of AATCC Test Method 35. Since the entire garment does not pass the water resistant test, the garment cannot be classified in a water resistant subheading.
Therefore, the applicable subheading for style X5-1006 is 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