CLA-2-62:OT:RR:NC:N3:357
Mr. Eddie Chen
Matsum Inc. dba Venture Heated Clothing
3621 Serpentine Drive
Los Alamitos, CA 90720
RE: The tariff classification of men’s and women’s heated woven jackets from China
Dear Mr. Chen:
In your letter dated May 8, 2020, you requested a tariff classification ruling.
Styles 8705 and 8705W are men’s and women’s hip-length jackets constructed from laminated fabrics. This office needs physical samples to complete the classification ruling. Due to the shelter in place orders for COVID-19, the ruling on these styles will be delayed.
Style 8708W is a women’s hip-length jacket constructed from 100% nylon woven fabric quilted to a non-woven polyfill batting, which has been treated with a durable water repellent (DWR). The fully lined garment features a full front opening secured with a zipper closure that extends to the top of a stand-up collar, an inner storm flap, zippered pockets below the waist, and long sleeves bound with elasticized binding tape. The garment hem is threaded with a drawcord, which includes locks for tightening to the body. Heating elements are sewn in the lining of the chest and upper back panel. The wires are connected and run through a tunnel to the battery pack located in a pocket on the lower left front panel.
Style 8709 is a men’s sleeveless padded jacket constructed from 100% nylon woven fabric quilted to a non-woven polyfill batting, which has been treated with a DWR. The fully lined garment features a full front opening secured with a zipper closure that extends to the top of a stand-up collar, an inner storm flap, and zippered pockets below the waist. The garment hem is threaded with a drawcord, which includes locks for tightening to the body. Heating elements are sewn in the lining of the chest and upper back panel. The wires are connected and run through a tunnel to the battery pack located in a pocket on the lower left front panel.
Style 8709W is a women’s sleeveless padded jacket constructed from 100% nylon woven fabric quilted to a non-woven polyfill batting, which has been treated with a DWR. The fully lined garment features a full front opening secured with a zipper closure that extends to the top of a stand-up collar, an inner storm flap, and zippered pockets below the waist. The garment hem is threaded with a drawcord, which includes locks for tightening to the body. Heating elements are sewn in the lining of the chest and upper back panel. The wires are connected and run through a tunnel to the battery pack located in a pocket on the lower left front panel.
In your letter, you included an independent laboratory report, which shows that the fabric used to make styles 8708W, 8709, and 8709W meet the water resistant requirements in accordance with AATCC Test Method 35. Please note that the Harmonized Tariff Schedule of the United States (HTSUS) does not contain water resistant subheadings for sleeveless padded jackets made from man-made fabric.
You also inquire whether you can use the same classification for garments constructed from the same type of woven fabric but in different colors. As long as the garments meet the requirements of water resistant in HTSUS, Chapter 62, Additional U.S. Note 2, and there is an applicable water resistant subheading in the tariff, the classification will be the same for all colors. 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.
Style 8708W 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 8708W 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 8708W 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.
The applicable subheading for style 8709 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 8709W 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6202.93.4800, 6202.93.5511, 6201.93.5220, and 6202.93.2520, 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 6202.93.4800, 6202.93.5511, 6201.93.5220, and 6202.93.2520, 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