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

Jamie Deer
Leedsworld, Inc.
400 Hunt Valley Road
New Kensington, PA 15068

RE: The tariff classification of men's and women's jackets from Myanmar

Dear Ms. Deer:

In your letter dated July 23, 2019, you requested a tariff classification. The samples will be retained for our files.

Style 19101 is a men's hip-length jacket constructed from a two-layer laminated fabric consisting of a 100% polyester, woven face fabric bonded to a plastic membrane. The membrane is visible when viewed from the backside. The fully lined garment features a full front opening secured with a zipper closure that extends to the top of an insulated, stand-up collar. The garment also features an inner storm flap; a snap-off detachable hood fitted with a drawcord and locks for tightening; and long sleeves with hook and loop tabs for tightening. The garment contains vertically zippered pockets below the waist, on the outer chest, and on the inner front panel. The bottom hem is threaded with a drawcord fitted with locks for tightening. Reflective details are inserted into the center back and front yoke seams of the garment.

Style 99101 is a women's hip-length jacket constructed from a two-layer laminated fabric consisting of a 100% polyester, woven face fabric bonded to a plastic membrane. The membrane is visible when viewed from the backside. The fully lined garment features a full front opening secured with a zipper closure that extends to the top of an insulated, stand-up collar. The garment also features an inner storm flap; a snap-off detachable hood fitted with a drawcord and locks for tightening; and long sleeves with hook and loop tabs for tightening. The garment contains vertically zippered pockets below the waist, on the outer chest, and on the inner front panel. The bottom hem is threaded with a drawcord fitted with locks for tightening. Reflective details are inserted into the center back and front yoke seams of the garment.

The applicable subheading for style 19101 will 6210.40.5520, Harmonized Tariff Schedule of the United States (HTSUS), 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.

The applicable subheading for style 99101 will 6210.50.5520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906, 5907: Other women's or girls' 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