CLA-2-62:OT:RR:NC:N3:357
Ms. Jamie Deer
Leedsworld, Inc.
400 Hunt Valley Road
New Kensington, PA 15068
RE: The tariff classification of men’s and women’s woven jackets from Myanmar
Dear Ms. Deer:
In your letter dated July 23, 2019, you requested a tariff classification ruling. The sample will be retained for our files.
Style 12608 is a men’s hip-length jacket constructed from 100% polyester, woven fabric coated with polyurethane (PU) and treated with a durable water repellent (DWR). The PU coating is not visible as the term is defined in the tariff.
The garment features a full front opening secured with a zipper closure that extends to the top of a stand-up collar; a hood; zippered pockets below the waist; long sleeves with encased, elastic cuffs; and a hemmed bottom.
Style 92608 is a women’s hip-length jacket constructed from 100% polyester, woven fabric coated with PU and treated with a DWR. The PU coating is not visible as the term is defined in the tariff.
The garment features a full front opening secured with a zipper closure that extends to the top of a stand-up collar; a hood; zippered pockets below the waist; long sleeves with encased, elastic cuffs; and a hemmed bottom.
In your letter, you included an independent laboratory report, which provides the results of water resistant rain tests conducted on fabric samples from styles 12608 and 92608. These tests were completed in accordance with test method AATCC 35. Please note that per the report, not all colors tested meet the water resistant requirements as specified in Harmonized Schedule of the United States (HTSUS), Chapter 62, Additional U.S. Note 2.
We have not confirmed whether the garments meet the tariff’s water resistant requirements, but the CBP officer handling the transaction may choose to do so at the time of importation.
Style 12608 is eligible for classification as water resistant. If the garment passes the water resistant test as specified in HTSUS, Chapter 62, Additional U.S. Note 2, then the applicable subheading for style 12608 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 duty rate will be 7.1% ad valorem.
If the jacket does not pass the water resistant test, the applicable subheading for style 12608 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.
Style 92608 is eligible for classification as water resistant. If the garment passes the water resistant test as specified in HTSUS, Chapter 62, Additional U.S. Note 2, then the applicable subheading for style 92608 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 duty rate will be 7.1% ad valorem.
If the jacket does not pass the water resistant test, the applicable subheading for style 92608 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