CLA-2-62:OT:RR:NC:N3:357
Ms. Lisa Armstrong
Troy Lee Designs
155 E. Rincon St.
Corona, CA 92879
RE: The tariff classification of a men’s jacket from Vietnam
Dear Ms. Armstrong:
In your letter dated February 11, 2021, you requested a tariff classification. The samples will be returned.
Style Shuttle is a men’s jacket constructed from 91% nylon, 9% spandex woven fabric, which you state in your letter is coated for water resistance. The coating is not visible as the term is defined in the tariff.
The garment features a full front opening with a zipper closure that extends to the top of a stand-up collar. The garment includes an inner storm flap, long tapered sleeves with elastic cuffs, pit vents, a back vent, a lower-back zippered pocket, and a drop-tail hem.
In your letter, you state the garment is water resistant, but you did not provide laboratory reports to support your claim. We have not confirmed the garment is water resistant in our own laboratory; however, the CBP officer handling the transaction may choose to do so at the time of importation.
You also suggest the garment is classified under subheading 6201.93.4700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for man-made fiber anoraks, windbreakers, and similar articles meeting the qualifications for recreational performance outerwear.
We have examined the garment and have determined that it is not eligible for classification as recreational performance outerwear. 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 Shuttle is included in the list of eligible apparel, is constructed from one of the named fibers, but does not contain critically sealed seams. In addition, it only contains three of five required recreational performance outerwear features: vents, articulated elbows, and an inner storm flap.
Style Shuttle 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 garment will be 6201.93.6000, 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: 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 Shuttle 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.
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