CLA-2-62:OT:RR:NC:N3:357
Ms. Po Kang
Free Country Ltd.
4 Bryant Park, 9 Floor
New York, NY 10018
RE: The tariff classification of a women’s jacket from China
Dear Ms. Kang:
In your letter dated October 20, 2020, you requested a tariff classification. The sample will be retained.
Style 52-L1228R is a women’s reversible hip-length jacket. It is constructed from 100% polyester, woven fabric quilted in a diamond pattern to a non-woven polyester fill batting on one side, and a 100% polyester knit pile fabric on the other side. You state the polyester woven fabric is coated with a polyurethane (PU) coating. The coating is not visible as the term is defined in Note 2 to Chapter 59, Harmonized Tariff Schedule of the United States (HTSUS).
The garment features a full front opening with a reversible zipper closure that extends to the base of a reversible scuba-type hood. The garment includes a flap that functions as an exterior storm flap with a 5-snap closure when worn with the woven polyester side facing outward, and as an interior storm flap when worn with the knit pile side facing outward. The woven polyester side features snap pockets below the waist and a snap pocket on the sleeve. The knit polyester side includes unsecured pockets below the waist. The hood is fitted with a drawstring that can be used to make adjustments around the face. The garment includes long hemmed sleeves and a hemmed bottom.
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 polyester woven fabric nor the polyester knit pile fabric imparts the essential character of the garment. In accordance with General Rule of Interpretation (GRI) 3, HTSUS, and prior Customs and Border Protection (CBP) 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.
Chapter 62, Additional U.S. Note 2, requires that the water resistance be the result of a rubber or plastics application to the outer shell, lining or inner lining of the garment. The polyester woven fabric contains an application of plastic. For the application of this note, when the woven side is facing outward, the woven fabric functions as the outer shell. When the knit pile fabric is facing outward, the woven fabric functions as the lining.
In your letter, you included an independent laboratory report that states the polyester woven fabric from style 52-L1228R is water resistant in accordance with the requirements of HTSUS, Chapter 62, Additional U.S. Note 2. We have not confirmed the results in our own laboratory; however, the CBP officer handling the transaction may choose to do so at the time of importation.
Style 52-L1228R is eligible for classification as water resistant. If the jacket passes the water resistant test as specified in HTSUS, Chapter 62, Additional U.S. Note 2, then the applicable subheading for the garments 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 rate of duty will be 7.1% ad valorem.
If the jacket does not pass the water resistant test, the applicable subheading for style 52-L1228R 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 subheadings 6202.93.4800, and 6202.93.5511, 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, or 6202.93.5511 HTSUS, listed above.
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