CLA-2-61: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 ruling. Per your request, the sample will be returned.
Style Scout Traverse is a men’s hip-length jacket constructed from a laminated fabric consisting of an outer layer of 95% polyester, 5% spandex woven fabric, a middle layer of plastic film, and an inner layer of 100% polyester, knit fleece fabric. The outer surface of the fabric has been treated with a durable water repellent. In addition, the garment is partially lined in the inside with 89% nylon, 11% spandex knit mesh. In email correspondence with this office dated February 11, 2021, you stated the fleece is of knit pile construction.
The garment features a full front opening with a zipper closure that extends to the top of a stand-up collar, an inner storm flap, and zippered pockets below the waist. It also includes a zippered chest vent, a hem which is threaded with a drawcord fitted with locks for tightening around the body, and long zip-off sleeves with hook and loop tabs for tightening around the wrists. The sleeves can be stored in a zippered pocket located on the back of the garment.
The tariff classification of the jacket is governed by the tariff rules used to classify the laminated fabric. Note 1(c) to Chapter 60, Harmonized Tariff Schedule of the United States (HTSUS), states that knitted pile fabrics that are laminated remain classified in heading 6001. Consequently, the bonded knit pile fabric is not considered a fabric of heading 5903.
In your letter, you suggest the garment is classified under 6201.93.1810, HTSUS, 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: Recreational performance outerwear: Other: Padded sleeveless jackets: With attachments. We disagree. The garment body contains no padding and will be classified as knit per the above explanation. Therefore, the garment is not eligible for classification under the recreational performance outerwear subheadings.
In addition, you state the jacket is water resistant; however, the documentation you provided did not include testing results in accordance with AATCC Test Method 35 per the requirements of additional U.S. note 2 to chapter 62. Nevertheless, the garment cannot be classified as water resistant because there are no knit water resistant HTSUS subheadings in the tariff.
The applicable subheading for style Scout Traverse will be 6101.30.2010, HTSUS, which provides for Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted, other than those of heading 6103: Of man-made fibers: Other: Other: Men’s. The rate of duty is 28.2 percent 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