CLA-2-62:OT:RR:NC:N3:357
Mr. Patrick Hennessey
Bensussen Deutsch & Associates
15525 Woodinville Redmond Road NE
Woodinville, WA 98072
RE: The tariff classification of men’s and women’s woven jackets from China
Dear Mr. Hennessey:
In your letter dated April 26, 2019, you requested a tariff classification ruling. Per your request, the samples will be returned.
Style 1511407 is a women’s hip-length jacket. The partially, mesh-lined garment is constructed from a 100% polyester, woven fabric, and features a full front opening with a zipper closure; a hood; a vented cape; long sleeves with ribbed knit cuffs; zippered pockets below the waist; mesh pockets in the inside, lower front panels; and an asymmetrical hemmed bottom that is longer in the back than the front.
Style 1511422 is a men’s hip-length jacket. The unlined garment is constructed from 100% polyester, woven fabric, and features a full front opening with a zipper closure; an inner storm flap; a hood; zippered pockets below the waist; mesh pockets in the inside, lower front panels; long, tapered sleeves; and a straight bottom. The sleeves and bottom are hemmed with bias tape.
In your letter, you included an independent laboratory report that shows the garment fabric 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 1511407 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 1511407 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.
Style 1511422 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 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% ad valorem.
If the jacket does not pass the water resistant test, then the applicable subheading for style 1511422 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% 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