CLA-2-62:OT:RR:NC:N3:357
Ms. Jennifer Kirn
JSK Global CHB
3101 Ocean Park Blvd, Ste 308
Santa Monica, CA 90405
RE: The tariff classification of a woven jacket from Vietnam
Dear Ms. Kirn:
In your letter dated April 22, 2019, you requested a tariff classification ruling written on behalf of your client, Jaanuu Inc. Per your request, the sample will be returned.
Style J0313, is a hip-length jacket constructed from 92% polyester, 8% spandex woven fabric. The jacket is fully lined with 100% polyester woven fabric and features a full front opening with a zipper closure; a ribbed knit collar; split kangaroo pockets; pockets on the inside, front panels; long sleeves with ribbed knit cuffs; and a ribbed knit banded bottom. The garment also includes ruching details on the back panel seam, and out seams of the sleeves.
In your letter, you suggest that style J0313 should be classified under 6211.43.0078, Harmonized Tariff Schedule of the United States (HTSUS), which prior to the addition of recreational performance outerwear in the HTSUS 2016 supplement, provided for other garments, jackets and jacket-type garments excluded from heading 6202. In support of your position, you state the garment fabric is thin and is not designed to provide protection against the weather. Although the garment’s outer shell is constructed from a lightweight fabric, it is fully lined and fits over other garments. While we agree that the garment is not suitable for protection against extreme weather, the garment fabric and the lining fabric together provide adequate protection against cool weather.
Consequently, the classification for style J0313 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