CLA-2-62:OT:RR:NC:N3:357
Ms. Sally Lv
Paco Group
Room 103
Building 9
No. 18, Zhu Yuan Road
Hi-Tech Zone, Qingdao City
266100 Shandong
China
RE: The tariff classification of a boys’ jacket from China
Dear Ms. Lv:
In your letter dated February 26, 2019, you requested a tariff classification. Per your request, the sample will be returned.
Style AW19B001 is a boys’, hip-length, quilted jacket constructed from an 80% polyester, 20% cotton, woven fabric. The garment contains a 100% polyester, quilted lining, which is insulated with down and feathers. The garment features a full front opening secured with a zipper closure that extends to the top of a stand-up collar; an internal storm flap; an external storm flap secured with snaps; a faux, fur-trimmed hood fitted with a drawcord and locks for tightening; a drawcord waist with locks for tightening; long, hemmed, sleeves with inner protective, ribbed knit cuffs; double entry, flap pockets below the waist; chest pockets with snap closures; and a hemmed bottom.
In your letter, you suggest that the garment should be classified under 6201.13.1000, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. Based on the information that you provided on March 6, 2019, the garment is 12% by weight of down and waterfowl plumage of which 30% by weight is down. Also, down only represents 4% by weight of the garment. The garment contains neither 10% or more by weight of down, nor 15% or more by weight of down and waterfowl plumage of which down comprises 35% or more by weight. Consequently, the garment is not eligible for classification in a down HTSUS subheading.
The applicable subheading for style AW19B001 will be 6201.93.6521, 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: boys’. 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