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 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 GP85726 is a women’s jacket constructed from a 100% polyester, woven fabric lined with a 100% polyester, mesh knit fabric. The jacket features a full front opening with five snap closures; a pointed collar; welt pockets below the waist; long, raglan sleeves with ribbed knit cuffs; and a ribbed knit, band that encircles approximately three-quarters around the bottom of the garment.
In your letter, you included an independent laboratory report that shows the garment is water resistant, but the test used was not in accordance with the requirements of Harmonized Tariff Schedule of the United States (HTSUS), Chapter 62, Additional U.S. Note 2. Please note that to be eligible for classification in a water resistant subheading, the garment must have a water resistance such that, under a head pressure of 600 millimeters, not more than 1.0 gram of water penetrates after two minutes when tested in accordance with the current version of AATCC Test Method 35. We have not confirmed whether the garment meets the tariff’s water resistant requirements, but the CBP officer handling the transaction may choose to do so at the time of importation.
Style GP85726 is eligible for classification as water resistant. If the jacket passes the water resistant test as specified in HTSUS, Chapter 62, Additional U.S. Note 2, then the applicable subheading for the garment will be 6202.93.4800, 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: Water resistant. The rate of duty will be 7.1% ad valorem.
If the jacket does not pass the water resistant test, the applicable subheading for style GP85726 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