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 padded sleeveless 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 19557 is a men’s hip-length, padded, sleeveless jacket. The garment is constructed from 100% nylon, woven fabric that is channel quilted, and filled with a mixture of down and feathers.
The sleeveless jacket features a full front opening with a zipper closure that extends to the top of a stand-up collar and zippered pockets below the waist. The armholes and bottom hem are finished with elastic binding. The inner right-front panel contains two media pockets, and the base of the inner back collar includes a loop for guiding media cords. The garment can be folded and stored in a pouch sewn into the left waist pocket.
In your letter and in subsequent correspondence with this office, you provided information regarding the down and waterfowl plumage content of the garment. Based on the information you provided, the garment is 8.9% by weight of down and waterfowl plumage of which 83% by weight is down. Down represents 7.4% by weight of the garment. The garment does not contain 10% or more by weight of down, and even though down comprises more than 35% by weight of the down and waterfowl plumage, the down and waterfowl plumage does not comprise at least 15% of the total weight of the garment. Consequently, the garment is not eligible for classification in a down Harmonized Tariff Schedule of the United States (HTSUS) subheading.
Style 99557 is a women’s hip-length, padded, sleeveless jacket. The outer shell of the garment is constructed from 100% nylon, woven fabric that is channel quilted, and filled with a mixture of down and feathers.
The sleeveless jacket features a full front opening with a zipper closure that extends to the top of a stand-up collar and zippered pockets below the waist. The armholes and bottom hem are finished with elastic binding. The inner right-front panel contains two media pockets, and the base of the inner back collar includes a loop for guiding media cords. The garment can be folded and stored in a pouch sewn into the left waist pocket.
In your letter and in subsequent correspondence with this office, you provided information regarding the down and waterfowl plumage content of the garment. Based on the information you provided, the garment is 8% by weight of down and waterfowl plumage of which 83% by weight is down. Down represents 6.6% by weight of the garment. The garment does not contain 10% or more by weight of down, and even though down comprises more than 35% by weight of the down and waterfowl plumage, the down and waterfowl plumage does not comprise at least 15% of the total weight of the garment. Consequently, the garment is not eligible for classification in a down HTSUS subheading.
You also provided an independent laboratory report that shows both garments meet the water resistant requirements as described in Chapter 62, Additional U.S. Note 2. Please note that even though the garments meet the water resistant requirements, there are no applicable water resistant subheadings for sleeveless padded jackets constructed from woven man-made fabrics.
The applicable subheading for style 19557 will be 6201.93.5220, 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: Padded, sleeveless jackets: Other. The rate of duty will be 14.9% ad valorem.
The applicable subheading for style 99557 will be 6202.93.2520, 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: Padded, sleeveless jackets: Other. The rate of duty will be 14.9% 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