CLA-2-62:OT:RR:NC:N3:357
Roxana Yancaya
Free Country Limited
4 Bryant Park, 9th Floor
New York, NY 10018
RE: The tariff classification of women’s pullover garments from China
Dear Ms. Yancaya:
In your letter dated May 24, 2021, you requested a tariff classification. The samples will be returned.
Style 52-L2001 is a women’s hip-length pullover constructed from 100% polyester woven fabric coated with polyurethane. 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 partially mesh-lined garment features a half-zip opening that extends to the base of a scuba-type hood. A drawstring is inserted through a casing along the edge of the hood for making adjustments around the face. The garment also includes long hemmed sleeves, a front zippered pocket, a back vent, and a hemmed bottom.
Style 52-L1246 is a women’s pullover constructed from a 100% polyester woven fabric stitched to a 100% polyester knit Sherpa fabric in an on-point box pattern. The woven fabric is visibly coated with polyurethane on the inside surface. A lightweight nonwoven fabric is inserted between the two layers to prevent shifting when they are stitched together. In correspondence with this office dated June 2, 2021, you state the layers of fabric are stitched together before they are cut into components. Since the fabric layers do not contain padding, the fabric does not meet the definition of a quilted fabric of heading 5811, HTSUS. Therefore, Note 2(a)(6) to Chapter 59 does not apply. The visibly coated woven fabric imparts the essential character.
The hip-length garment features a half-zip opening that extends to the base of a scuba-type hood, long sleeves with ribbed knit cuffs, a kangaroo pocket with snap closures, and a ribbed knit bottom.
In your letter, you state the garment fabric for both styles pass the water-resistant test in accordance with AATCC Test Method 35. 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.
You suggest that both styles are classified under the water-resistant subheading, 6202.93.4800, HTSUS. We partially disagree. Style 52-L1246 is visibly coated with polyurethane and is eligible for classification under heading 6210, HTSUS. Note 5 to Chapter 62, HTSUS, states that garments, which are prima facie, classifiable in heading 6210 and in other headings of this chapter, excluding heading 6209, are to be classified in heading 6210.
Consequently, the applicable subheading for style 52-L1246 will be 6210.50.5520, HTSUS, which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906, 5907: Other women’s or girls’ garments: Other: Of man-made fibers: Other: Anoraks (including ski-jackets), windbreakers and similar articles. The rate of duty will be 7.1% ad valorem.
Style 52-L2001 is eligible for classification as water-resistant. If the garment 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 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 garment does not pass the water-resistant test, the applicable subheading 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 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6202.93.4800, 6202.93.5511, and 6210.50.5520, HTSUS, unless specifically excluded, are subject to an additional 15 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, and 6210.50.5520, 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, including information on exclusions and their effective dates, 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