CLA-2-62:OT:RR:NC:N3:357
Maurine Cecil
Western Overseas Corporation
10731 Walker Street
Cypress, CA 90630
RE: The tariff classification of a women’s padded sleeveless jacket from Vietnam
Dear Ms. Cecil:
In your letter dated November 23, 2018, you requested a tariff classification on behalf of your client, Strategic Distribution LP. The sample will be returned under separate cover.
Style CK530A is a women’s, reversible, padded sleeveless jacket constructed from both knit and woven components. The side panels are constructed from 96% polyester, 4% spandex knit fabric. The two front panels, back panel, and collar are constructed from 95% polyester, 5% spandex, woven fabric quilted to a nonwoven, polyester batting. The jacket features a full front opening secured by a zipper closure that extends to the top of a stand-up collar; pockets at the waist; elastic bound armholes; and an elastic bound hem. The woven components impart the essential character of the garment. The applicable subheading for style CK530A will be 6202.93.2520, 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: Padded sleeveless jackets, Other. The rate of duty will be 14.9 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