CLA-2-62:OT:RR:NC:N3:357
Mr. Scott Cassell
JAS Forwarding
1000 Centre Green Way, Suite 200
Cary, NC 27513
RE: The tariff classification of men’s and women’s jackets from Italy
Dear Mr. Cassell:
In your letter dated December 11, 2018, you requested a tariff classification ruling on behalf of your client, Gita Sporting Goods. The samples will be retained for our files.
Style GICW18-JCKT-AVEX, Acqua and Vento Extreme, is a men’s, hip-length jacket constructed from knitted and woven components. The majority of the front and back panels, and sleeve tops are constructed from an 86% polyester, 14% elastane, woven fabric bonded to a visible polytetrafluoroethylene (PFTE) membrane. The underarms, side panels, and bottom, triangular corners, are constructed from a laminated fabric consisting of an outer layer of 85% polyamide, 15% elastane, knitted fabric, a middle layer of polyurethane membrane, and an inner layer of 93% polyester, 7% elastane knitted, pile fabric. The bottom, 3.5-inch tail is constructed from a 36% polyester, 36% polyamide, 11% elastane, 9% glass, 8% polyurethane knitted fabric. The jacket is partially insulated on the inside front and back panels, and inside the sleeve tops with 100% polyester fibers connected to a solid mesh core. These areas are lined with a 94% polyester, 6% elastane, knitted, mesh fabric. The outer surface of the jacket is treated with a durable water repellent (DWR). The 86% polyester, 14% elastane, woven, laminated fabric imparts the essential character.
The jacket features a full front opening secured by a zipper closure that extends to the top of a stand-up collar; an interior storm flap; long, tapered, sleeves with finely, knitted cuffs; a zippered pocket at the waist; gusseted rear pockets with drainage holes; and a curved bottom hemmed with elasticized binding tape. The garment also contains reflective details on the rear pockets, and a pixel reflective tail at the back hem.
Style GICW18-JCKT-VERS, Acqua and Vento Versa, is a men’s hip-length jacket constructed from knitted and woven components. The majority of the front and back panels, and the sleeve tops are constructed from a laminated fabric consisting of an outer layer of 86% polyester, 14% elastane, woven fabric, a middle layer of a PFTE membrane, and an inner layer of 90% polyester, 10% elastane knitted fabric. The PFTE membrane is not visible when the laminated fabric is viewed in cross section. The underarms, side panels, and bottom, triangular corners are constructed from a laminated fabric consisting of an outer layer of 85% polyamide, 15% elastane knitted fabric, a middle layer of 100% polyurethane membrane, and an inner layer of 90% polyamide, 10% elastane knitted fabric. The polyurethane membrane is visible in cross section. The bottom, back 3.5-inch tail is constructed from a 36% polyester, 36% polyamide, 11% elastane, 9% glass, 8% polyurethane, knitted fabric. The outer surface of the jacket is treated with a DWR. The 86% polyester, 14% elastane, laminated, woven fabric imparts the essential character.
The jacket features a full front opening secured by a zipper closure that extends to the top of a stand-up collar; an interior storm flap; long, tapered, sleeves with finely, knitted cuffs; gusseted rear pockets with drainage holes; and a curved bottom hemmed with elasticized binding tape. The garment also contains reflective details on the back pocket and left sleeve, and a pixel reflective tail at the back hem.
Style GICW18-JACKT-FRCP, FR-C Pro, is a men’s hip-length jacket constructed from knitted and woven fabric components. The majority of the front panel, approximately 60% of the back panel, and the sleeve tops are constructed from a laminated fabric consisting of an outer layer of 86% polyester, 14% elastane woven fabric, a middle layer of a PFTE membrane, and an inner layer of 96% polyester, 4% elastane knitted, pile fabric. The underarms, side panels, and the bottom, front are constructed from an 85% nylon, 15% elastane knitted fabric. The back, bottom tail, gusseted pockets, and a 2-inch wide strip across the upper chest, and around the upper, right and lower, left sleeves are constructed from 36% polyester, 36% polyamide, 11% elastane, 9% glass, 8% polyurethane knitted fabric. The outer surface of the jacket is treated with a DWR. The laminated pile fabric imparts the essential character.
The jacket features a full front opening secured by a zipper closure that extends to the top of a stand-up collar; an exterior storm flap; long, tapered sleeves hemmed with elasticized binding; gusseted, rear pockets with drainage holes; a zippered rear pocket; and a curved bottom hemmed with elasticized binding tape. The garment also contains pixel reflective details on the chest, arms, entire rear pocket, and bottom tail near the hem.
You state in your request that all styles will be produced in men’s and women’s versions, but you only provided men’s samples for our review. In correspondence with this office on February 15, 2019, you state that the fabric and style features for both genders are identical. The women’s versions of the garments will be imported under the following style numbers:
AV Extreme: GICW18-WJCK-AVEX
AV Versa: GICW18-WJCK-VERS
FRC-PRO: GICW18-WJCK-FRCP
You also state that all garment styles are water resistant, but you did not provide documentation to support your claim. We have not confirmed the results in our own laboratory, although the CBP officer handling the transaction may choose to do so at the time of importation.
Styles GICW18-JCKT-AVEX and GICW18-WJCK-AVEX are constructed from two-layer laminated fabrics. The membranes are visible when viewed from the backside. Note 5 to Chapter 62 states that garments, which are prima facie, classifiable both in heading 6210 and in other headings of this chapter, excluding heading 6209, are to be classified in heading 6210.
Consequently, the applicable subheading for style GICW18-JCKT-AVEX will be 6210.40.5520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Garments, made up of fabrics of heading 5602, 5603, 5903, 5906, or 5907: Other men’s or boys’ garments: Other: Of man-made fibers: Other: Anoraks (including ski-jackets), wind breakers and similar articles. The rate of duty will be 7.1 percent ad valorem.
The applicable subheading for style GICW18-WJCK-AVEX will be 6210.50.5520, HTSUS, which provides for: Garments, made up of fabrics of heading 5602, 5603, 5903, 5906, or 5907: Other women’s or girls’ garments: Other: Of man-made fibers: Other: Anoraks (including ski-jackets), wind breakers and similar articles. The rate of duty will be 7.1 percent ad valorem.
Since the woven fabric imparts the essential character in styles GICW18-JCKT-VERS and GICW18-WJCK-VERS, they are eligible for classification under a water resistant subheading. Please note that since the garments are constructed of both knitted and woven fabrics, both fabrics must meet the requirements of water resistant as outlined in HTSUS, Chapter 62, Additional U.S. Note 2, in order to be classified in a water resistant subheading.
If style GICW18-JCKT-VERS passes the water resistant test as specified in HTSUS, Chapter 62, Additional U.S. Note 2, then the applicable subheading for the garment will be 6201.93.6000, 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 style GICW18-WJCK-VERS passes the water resistant test as specified in HTSUS, Chapter 62, Additional U.S. Note 2, then 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 rate of duty will be 7.1 percent ad valorem.
If style GICW18-JCKT-VERS does not pass the water resistant test, the applicable subheading 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 percent ad valorem.
If style GICW18-WJCK-VERS does not pass the water resistant test, the applicable subheading 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 percent ad valorem.
The tariff classification of styles GICW18-JACKT-FRCP and GICW18-WJCK-FRCP are governed by the tariff rules used to classify the laminated, pile fabric. Note 1(c), Chapter 60, HTSUS, states that a knitted or crocheted pile fabric, regardless of whether that fabric is impregnated, coated, covered or laminated, remains classified in heading 6001, HTSUS, as a knitted pile fabric. Styles GICW18-JACKT-FRCP and GICW18-WJCK-FRCP are constructed from laminated fabrics, which contain knitted pile and woven fabric layers. Consequently, this laminated fabric is not considered a fabric of heading 5903 but rather a fabric of heading 6001. Since the garments will be classified in a knitted HTSUS heading, classification of the garments in a water resistant subheading is not applicable.
As a result, the applicable subheading for style GICW18-JACKT-FRCP will be 6101.30.2010, HTSUS, which provides for: Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: Of man-made fibers: Other: Men’s. The rate of duty is 28.2 percent ad valorem.
The applicable subheading for style GICW18-WJCK-FRCP will be 6102.30.2010, HTSUS, which provides for: Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Women’s. The rate of duty is 28.2 percent 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