CLA-2-62:OT:RR:NC:N3:357
Ms. Bethany Dodge
L.L. Bean, Inc.
15 Casco Street
Freeport, ME 04033
RE: The tariff classification of a women’s woven jacket from Thailand
Dear Ms. Dodge:
In your letter dated February 22, 2022, you requested a tariff classification ruling. Per your request, the sample will be returned.
Style 5709301 is a women’s hip-length jacket constructed from a woven 100% polyester fabric treated with a C6 Durable Water Repellent (DWR), which has been quilted to a polyester batting. The fully lined garment features a full front opening with a right-over-left, rubber coated, six-snap closure; a stand-up collar; long sleeves with stretch binding cuffs; and a curved, hemmed bottom. The garment also has unsecured pockets below the waist and a small, zippered security pocket inside the right pocket.
In your letter, you state the garment is water resistant; however, you did not provide documentation to support your claim. We have not confirmed the results in our own laboratory, although the CBP officer handling the transaction may choose to do so at the time of importation.
If the jacket passes the water resistant test as specified in Harmonized Tariff Schedule of the United States (HTSUS), Chapter 62, Additional U.S. Note 2, then the applicable subheading for style 5709301 will be 6202.40.7000, 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: Of man-made fibers: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): 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 5709301 will be 6202.40.7511, 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: Of man-made fibers: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Other: Other: Other: Other: Other: Women’s. The rate of duty will be 27.7 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