CLA-2-62:OT:RR:NC:N3:357

Ms. Johanna Oh
Columbia Sportswear
14375 NW Science Park Drive
Portland, OR 97229

RE: The tariff classification of a men’s woven jacket from China or Vietnam

Dear Ms. Oh:

In your letter dated July 15, 2019, you requested a tariff classification ruling. Per your request, your sample will be returned. Style WM0955/A is a men’s hip-length, jacket constructed from 90% polyester, 10% elastane, double weave fabric visibly coated with polyurethane on the inside surface. The double weave fabric forms channels, which are filled with a nonwoven synthetic insulation.

The garment features a full front opening secured by a zipper closure that extends to the top of a stand-up collar; an inner storm flap; zippered pockets below the waist; unsecured pockets on the inside front panels; long tapered sleeves; and a hemmed bottom. The sleeves and hem are bound with elastic binding tape.

The applicable subheading for style WM0955/A will be 6210.40.5520, which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906, 5907: Other men’s or boys’ garments: Other: Of man-made fibers: Other: Anoraks (including ski-jackets), wind breakers and similar articles. The rate of duty will be 7.1% 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