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 China

Dear Ms. Deer:

In your letter dated July 25, 2019, you requested a tariff classification ruling. The samples will be retained for our files. Style 19549 is a men’s hip-length jacket. The outer shell of the garment is constructed from a laminated 100% polyester, woven fabric bonded to a thermoplastic polyurethane (TPU) film that is visible to the naked eye. The jacket is quilted in horizontal rows to a nonwoven polyester fiberfill batting and is fully lined with polyester knit fabric.

The garment features a full front opening secured by a seven-snap closure and a pointed collar. A detachable knit fabric hood, threaded with a drawstring for tightening around the face, fastens to the collar with buttons. The garment includes zippered pockets below the waist, flap pockets with snaps closures on the chest, and an inner chest pocket with a hook and loop closure. The garment also features long, vented sleeves with snap closures on the cuff and a hemmed bottom.

Style 99549 is a women’s hip-length jacket. The outer shell of the garment is constructed from a laminated 100% polyester, woven fabric bonded to a TPU film that is visible to the naked eye. The jacket is quilted in horizontal rows to a nonwoven polyester fiberfill batting and is fully lined with polyester knit fabric.

The garment features a full front opening secured by a six-snap closure and a pointed collar. A detachable knit fabric hood, threaded with a drawstring for tightening around the face, fastens to the collar with buttons. The garment includes zippered pockets below the waist, flap pockets with snaps closures on the chest, and an inner chest pocket with a hook and loop closure. The garment also features long, vented sleeves with snap closures on the cuff and a hemmed bottom.

In email correspondence with this office on August 8, 2019, you confirmed that both garments are cut into components before they are quilted.

The applicable subheading for style 19549, will be 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 99549, will be 6210.50.5520, 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