CLA-2-62:OT:RR:NC:N3:357
Anthony Ross
Hanesbrands Inc.
1000 East Hanes Mill Road
Winston-Salem, NC 27105
RE: The tariff classification of a men’s padded sleeveless jacket
Dear Mr. Ross:
In your letter dated March 10, 2020, you requested a tariff classification ruling. The sample will be returned.
Style GP126284 is a men’s reversible, padded sleeveless jacket constructed from a polyurethane (PU) coated, 58% nylon 42% polyester woven fabric on one side, and a 60% cotton 40% polyester knitted fabric on the other side. The PU coated woven fabric is not visible as the term is defined in the tariff. The garment is quilted in horizontal rows and insulated with a non-woven polyfill batting.
The garment features a full front opening with a reversible zipper closure that extends to the top of a stand-up collar and a hemmed bottom. The woven side features bellows pockets with hook and loop flap closures, a zippered chest pocket, and a woven fabric hood threaded with a drawcord fitted with locks for making adjustments around the face. The hood stores in a zippered compartment in the collar. The knitted side features slanted snap-flap pockets and a zippered chest pocket.
Both sides of the garment are functional and suitable for wear on the exterior. The side worn outwardly will depend on the personal preference of the consumer. Neither the nylon/polyester woven fabric nor the cotton/polyester knitted fabric imparts the essential character of the sleeveless padded jacket.
In accordance with General Rule of Interpretation (GRI) 3, Harmonized Tariff Schedule of the United States (HTSUS), and prior Customs and Border Protection rulings on reversible garments, when neither side imparts the essential character, the garment is classified in accordance with GRI 3(c), which is the tariff heading that occurs last in numerical order among those equally meriting consideration.
The garment will be classified under heading 6201, HTSUS, the heading that occurs last in the tariff. The specification sheets included with your request indicate the woven fabric is water resistant; however, the tariff does not include water resistant subheadings for man-made padded sleeveless jackets.
Consequently, the applicable subheading for style GP126284 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 percent ad valorem.
In your letter, you state the country of origin has not yet been determined. Please be aware that pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6201.93.5220, HTSUS, unless specifically excluded, are subject to an additional 7.5 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 6201.93.5220, 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.
The sleeveless padded jacket is marked with the country of origin with a fabric label sewn inside one of the pockets. In HQ 734889, dated June 2, 1993, Customs and Border Protection (CBP) ruled that only marking the jacket with a sewn-in label inside the pocket does not satisfy the “conspicuous” requirement of 19 C.F.R. 134.41. To meet this requirement, you may affix an additional hangtag through the neck with a plastic anchor provided the label and hangtag are legibly, conspicuously and permanently marked in accordance with 19 U.S.C. 1304 and 19 C.F.R. Part 134.
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