CLA-2-62:OT:RR:NC:N3:357
Ms. Jamie Paakanen
Abercrombie & Fitch Trading Co.
6301 Fitch Path
New Albany, OH 43054
RE: The tariff classification of a woven jacket from India.
Dear Ms. Paakanen:
In your letter dated May 24, 2019, you requested a tariff classification ruling. Per your request, the sample will be returned.
Style 132J0167, is a men’s hip-length jacket constructed from 100% polyester, woven fabric quilted to a non-woven batting in a diamond pattern. The flannel-lined garment features a full front opening with a six-button closure; a pointed collar; pockets below the waist; button-flap, patch pockets on the chest; long sleeves with adjustable, button cuffs; and a rounded, hemmed bottom. A ribbon tape is sewn down the front of the jacket placket to provide extra strength and support for the buttons.
Style 132J0173, is a men’s hip-length jacket constructed from 100% polyester, woven fabric quilted to a non-woven batting in a diamond pattern. The Sherpa-lined garment features a full front opening with a six-button closure; a pointed collar; pockets below the waist; button-flap, patch pockets on the chest; long sleeves with adjustable, button cuffs; and a rounded hemmed bottom. A ribbon tape is sewn down the front of the jacket placket to provide extra strength and support for the buttons.
In your letter, you suggest that styles 132J0167 and 132J0173 should be classified under 6211.33.9058, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, jackets and jacket-type garments excluded from heading 6201. In support of your position, you state the garments are not meant to be worn for protection against the elements, and are not designed to be worn over other outerwear garments. We disagree. Both garments are generously sized to fit over other clothing. Although the garments’ outer shells are constructed from lightweight fabrics, they are insulated with batting and quilted for extra warmth. In addition, both garments are fully lined, one with flannel, the other with a man-made, knit Sherpa. While we agree that the garments are not suitable for protection against extreme weather, the garment fabric along with the insulation and lining fabrics provide adequate protection against cool weather.
Consequently, the classification for styles 132J0167 and 132J0173 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