CLA-2-61:OT:RR:NC:N3:357
Ms. Sally Lv
Paco Group
Room 103, Building 9
No 18 Zhu Yuan Road
Hi-Tech Zone, Qingdao City
266112 Shandong
China
RE: The tariff classification of a boys’ jacket from China.
Dear Ms. Lv:
In your letter dated August 9, 2019, you requested a tariff classification ruling. The sample will be returned per your request.
Style AW20B001 is a boys’ hip-length jacket constructed from a laminated fabric consisting of an outer layer of 87% polyester, 13% spandex, woven fabric, a middle layer of plastic film, and an inner layer of 100% polyester, knit microfleece fabric. In correspondence with this office dated August 16, 2019, you state that the microfleece is of knit pile construction.
The garment features a full front opening with a zipper closure that extends to the base of a scuba-type hood. The hood can be adjusted around the face with a drawcord and at the crown with a hook and loop tab. Other features include an inner storm flap, zippered pockets below the waist, and a zippered chest pocket. The garment also contains long sleeves with hook and loops tabs for tightening around the wrist and an adjustable drawcord hem for tightening to the body.
In your letter, you ask whether the jacket can be classified under 6201.93.4700, Harmonized Tariff Schedule of the United States (HTSUS). The tariff classification of the jacket is governed by the tariff rules used to classify the laminated fabric. Note 1(c) to Chapter 60, HTSUS, states that knitted pile fabrics that are laminated remain classified in heading 6001. Consequently, the bonded knit pile fabric is not considered a fabric of heading 5903.
You state in your letter that the garment passes the water resistant requirements as described in Additional U.S. Note 2 to Chapter 62, HTSUS. Please be advised that the garment cannot be classified as water resistant because there are no knit water resistant HTSUS subheadings in the tariff.
The applicable subheading for Style AW20B001 will be 6101.30.2020, HTSUS, which provides for Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted, other than those of heading 6103: Of man-made fibers: Other: Other: Boys’. The rate of duty is 28.2 percent 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