CLA-2-62:OT:RR:NC:N3:357
Mr. Anthony M. Ross
Hanesbrands Inc.
1000 East Hanes Mill Road
Winston-Salem, NC 27105
RE: The tariff classification of a women’s pullover jacket from various countries
Dear Mr. Ross:
In your letter dated March 7, 2019, you requested a tariff classification. Per your request, the sample will be returned.
Style GP85741 is a women’s pullover jacket constructed from a 100% polyester, woven fabric lined with a 100% polyester, mesh knit fabric. The garment is generously cut to fit over other garments and features a ribbed knit, crew neckline, a kangaroo pocket, long, raglan sleeves with ribbed knit cuffs, and a ribbed knit, banded bottom.
In your letter, you included an independent laboratory report that states the garment is water resistant in accordance with the requirements of Harmonized Tariff Schedule of the United States (HTSUS), Chapter 62, Additional U.S. Note 2. You also provided documentation that shows the water resistance is not achieved by a coating. In email correspondence on March 22, 2019, you confirmed that the garment is not coated. Please note that to be eligible for classification in a water resistant subheading, HTSUS, Chapter 62, Additional U.S. Note 2, requires that the water resistance be achieved as a result of an application of rubber or plastic to the outer shell, lining, or inner lining.
Consequently, the applicable subheading for style GP85741 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% 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