CLA-2-62:OT:RR:NC:N3:357
Sandra Penuela
The Children’s Place
500 Plaza Drive
Secaucus, NJ 07094
RE: The tariff classification of girls’ quilted jackets from Vietnam
Dear Ms. Penuela:
In your letter dated May 12, 2021, you requested a tariff classification. The sample will be returned.
Style S027877 is a girls’ quilted jacket constructed from a 100% polyester, woven fabric quilted in horizontal rows to a non-woven, man-made fiber batting. The body and hood are lined with 100% polyester knitted fleece, and the sleeves are lined with 100% polyester woven fabric. The thigh-length garment features a full front opening secured with a zipper closure; a faux, double-breasted, three-snap storm placket; a separate collar; a hood; an inner storm flap; long sleeves with elasticized cuffs; side-seam pockets; and an elasticized hem. The bottom third of the jacket is overlaid with a decorative, three-tiered, self-fabric ruffle.
In your letter, you state the garment will be imported in infant girls’ sizes 12 to 24 months and in toddler girls’ sizes 2T to 5T. You also state the garments are treated for water resistance, but you did not provide documentation to support your claim. 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 S027877 is eligible for classification as water resistant. If the jacket passes the water resistant test as specified in Harmonized Schedule of the United States (HTSUS), Chapter 62, Additional U.S. Note 2, then the applicable subheading for style S027877, imported in sizes 2T to 5T, will be 6202.93.4800, Harmonized Tariff Schedule of the United States (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 percent ad valorem.
If the jacket does not pass the water resistant test, the applicable subheading for style S027877, imported in sizes 2T to 5T, will be 6202.93.5521, 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: Girls’. The rate of duty will be 27.7 percent ad valorem.
The applicable subheading for style S027877, imported in sizes 12 to 24 months, will be 6209.30.3040, HTSUS, which provides for: Babies’ garments and clothing accessories: Of synthetic fibers: Other: Other: Other. The rate of duty will be 16 percent ad valorem.
Since the garments are made from quilted fabric, we recommend you retain an identical sample of unquilted shell fabric, which can be submitted to CBP for testing, if CBP tests the garment for water resistance, and it fails due to the quilt stitching.
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