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 woven 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 GP85734 is a women’s jacket constructed from 100% nylon, woven fabric, which is lined in the body with 100% polyester, mesh knit fabric. The garment is generously cut to fit over other garments and features a full front opening with five snap closures; a pointed collar; long, raglan sleeves with encased, elastic cuffs; a zippered pocket; gusseted, flap pockets with snap closures; and a hemmed bottom threaded with a drawstring for tightening.
In your letter, you included an independent laboratory report that shows 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. We have not confirmed the results in our own laboratory, but the CBP officer handling the transaction may choose to do so at the time of importation.
Style GP85734 is eligible for classification in a water resistant subheading. 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 jacket 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, then the applicable subheading for style GP85734 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