CLA-2-62:OT:RR:NC:N3:357
Lisa Orr
Youngone North American Liaison Office
1663 Harbor Ave SW
Seattle, WA 98126
RE: The tariff classification of a men’s quilted jacket from Bangladesh
Dear Ms. Orr:
In your letter dated November 19, 2018, you requested a tariff classification written on behalf of Duluth Trading Co. The sample will be returned under separate cover.
Style 72655 is a men’s quilted jacket. The outer shell of the garment is constructed from 90% nylon, 10% spandex, woven fabric, which has been layered with a non-woven, polyfill batting, and quilted in a diamond pattern to a 90% nylon, 10% spandex, woven fabric The jacket features a full front opening secured with a zipper closure extending to the base of a scuba-type hood; long, tapered sleeves hemmed with elasticized binding; a zippered, chest pocket; zippered pockets below the waist, and a hemmed bottom fitted with a drawcord and locks for tightening.
In your letter, you provided an independent laboratory test report showing that style 72655 is water resistant as specified in additional U.S. note 2 to chapter 62. 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 72655 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 72655 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.
We are unable to classify styles MS1011, 76253, and 76254 without samples. If possible, please provide each style in size medium.
If you decide to resubmit your request for the classification of these styles, please return the sample and include the above information and all of the material for those styles that we have returned to you and mail your request to Director, National Commodity Specialist Division, Customs and Border Protection, 201 Varick Street, Suite 501, New York, NY 10014, Attn: Binding Ruling Request.
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