CLA-2-62:OT:RR:NC:N3:357
Tony Torrance
GBG Spyder USA LLC
350 5th Avenue, 9th Floor
New York, NY 10118
RE: The tariff classification of a women’s jacket from Vietnam
Dear Mr. Torrance:
In your letter dated February 21, 2020, you requested a tariff classification. The sample will be returned.
Style 206012 is a women’s lined hip-length jacket constructed from a 2-layer laminated fabric consisting of an outer layer of 100% polyester woven fabric bonded to a plastic film. The plastic film is visible from the backside of the fabric. In your letter you state the garment is insulated with a 650 fill goose down containing an 80/20 down/feather ratio.
The garment features a full front opening secured with a zipper closure that extends to the base of a multi-adjustable, scuba-type hood; an inner storm flap; long, sleeves with inner-protective cuffs; and an adjustable powder skirt. The garment also contains zippered pockets below the waist, a zippered pocket on the sleeve, and a zippered vent under each arm. The garment hem is threaded with an elastic cord fitted with locks for tightening around the body.
In your letter, you suggest the garment is eligible for classification under 6202.93.0100, Harmonized Schedule of the United States (HTSUS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles…anoraks (including ski-jackets) windbreakers and similar articles…of man-made fibers: recreational performance outerwear: containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of down.
We have examined style 206012 and have determined that it does not qualify for classification as recreational performance outerwear (RPO). Per additional U.S. note 3 to chapter 62, HTSUS, 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
Style 206012 is included in the list of eligible apparel, is constructed from one of the named fibers, is treated with plastic, contains more than five RPO features, but does not contain the requisite critically sealed seams. Therefore, it is not eligible for classification under the RPO subheadings.
You suggest the garment should be classified under the down subheading because it occurs before the laminated subheading in the tariff. We disagree. Note 5 to Chapter 62, HTSUS, states that garments, which are prima facie, classifiable both in heading 6210 and in other headings of this chapter, excluding heading 6209, are to be classified in heading 6210.
Consequently, the applicable subheading for style 206012 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