CLA-2-62:OT:RR:NC:N3:357
Ms. Elizabeth McGuffin
Dollar General
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of a men’s jacket from China
Dear Ms. McGuffin:
In your letter dated January 3, 2019, you requested a tariff classification. The sample will be returned under separate cover.
SKU 21017302 is a men’s, hip-length jacket constructed from 100% nylon, woven fabric that has been quilted to a nonwoven, polyester batting. The jacket is lined with a 100% polyester, woven taffeta fabric that has been face-coated with polyacrylate. The jacket features a full front opening secured by a zipper closure that extends to the top of a stand-up collar; long, tapered, hemmed sleeves; zippered pockets below the waist; and a hemmed bottom.
In your letter, you state that the garment is water resistant; however, 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.
SKU 21017302 is eligible for classification as water resistant. If the jacket passes the water resistant test as specified in Harmonized Tariff 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, 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 SKU 21017302 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.
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.
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