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 China
Dear Ms. Deer:
In your letter dated November 22, 2019, you requested a tariff classification. The samples will be retained for our files.
Style 12939 is a men’s hip-length jacket. The garment is constructed from a laminated fabric consisting of an outer layer of 100% polyester woven fabric, a middle layer of thermoplastic polyurethane (TPU) film, and an inner layer of 100% polyester knit fabric. The plastic is not visible as the term is defined in the tariff.
The garment features a full front opening secured with a reverse coil zipper closure that extends to the top of a stand-up collar. The garment features an inner storm flap; a partially elasticized, snap-off hood; long sleeves with partially elasticized cuffs; a back vent; and zippered pockets below the waist. A media pocket and a storage pocket are located on the inner front panels, and an elastic drawcord fitted with a lock is inserted into the hem for tightening to the body.
Style 92939 is a women’s hip-length jacket. The garment is constructed from a laminated fabric consisting of an outer layer of 100% polyester woven fabric, a middle layer of thermoplastic polyurethane (TPU) film, and an inner layer of 100% polyester knit fabric. The plastic is not visible as the term is defined in the tariff.
The garment features a full front opening secured with a reverse coil zipper closure that extends to the top of a stand-up collar. The garment contains an interior storm flap; a partially elasticized, snap-off hood; long sleeves with partially elasticized cuffs; zippered pockets below the waist; and a hemmed bottom. A media pocket and a storage pocket are located on the inner front panels, and an elastic drawcord fitted with a lock is inserted into the hem for tightening to the body.
In your letter, you provided an independent laboratory test that shows styles 12939 and 92939 are water resistant within the meaning of 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.
We have examined the garments and have determined that style 12939 is eligible for classification as recreational performance outerwear. Per additional U.S. note 3 to chapter 62, the term “recreational performance outerwear” means trousers (including, but not limited to, ski or snowboard pants, and ski or snowboard pants intended for sale as parts of ski-suits), coveralls, bib and brace overalls, jackets (including, but not limited to, full zip jackets, ski jackets and ski jackets intended for sale as parts of ski-suits), windbreakers and similar articles (including padded, sleeveless jackets), the foregoing of fabrics of cotton, wool, hemp, bamboo, silk or manmade fibers, or a combination of such fibers; that are either water resistant within the meaning of additional U.S. note 2 to this chapter or treated with plastics, or both; with critically sealed seams, and with 5 or more of the following features (as further provided herein): insulated for cold weather protection; pockets, at least one of which has a zippered, hook and loop, or other type of closure; elastic, drawcord or other means of tightening around the waist or leg hems, including hidden leg sleeves with a means of tightening at the ankle for trousers and tightening around the waist or bottom hem for jackets; venting, not including grommet(s); articulated elbows or knees; reinforcement in one of the following areas: the elbows, shoulders, seat, knees, ankles or cuffs; weatherproof closure at the waist or front; multi-adjustable hood or adjustable collar; adjustable powder skirt, inner protective skirt or adjustable inner protective cuff at sleeve hem; construction at the arm gusset that utilizes fabric, design or patterning to allow radial arm movement; or odor control technology Styles 12939 is included in the list of eligible apparel, is constructed from one of the named fibers, has critically sealed seams, and contains five of the following recreational performance outerwear features:
Pockets, at least one of which has a zipper;
A back vent;
Weatherproof closure in the form of an interior storm flap
A drawcord tightening at the waist; and
Articulated elbows
In addition, the garment is water resistant per the requirements of Additional United States Note 3.
Consequently, style 12939 is eligible for classification under recreational performance outerwear. 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 12939 will be 6201.93.4700 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: Recreational performance outerwear: Other: Water resistant.
If the jacket does not pass the water resistant test, the applicable subheading for style 12939 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 92939 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 92939 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 92939 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
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6201.93.4700, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6201.93.4700, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6201.93.6511, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6201.93.6511, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6202.93.4800, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6202.93.4800, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6202.93.5511, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6202.93.5511, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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