CLA-2-62:OT:RR:NC:N3:357
Ms. Maurine Cecil
Western Overseas Corporation
10731 Walker Street
Cypress, CA 90630
RE: The tariff classification of men’s and women’s jackets from Vietnam
Dear Ms. Cecil:
In your letter dated June 13, 2022, you requested a tariff classification ruling on behalf of your client, Careismatic Brands Inc. Per your request, the samples will be returned.
Style 5030 is a women’s hip-length jacket constructed from 90% polyester, 10% spandex woven fabric fully lined with 92% polyester, 8% spandex knit fabric. The garment features a full front opening with a zipper closure that extends to the top of a stand-up collar, pockets below the waist, adjustable snap tabs at the waist, long sleeves with elastic bound cuffs, and an elastic bound hem. The garment also contains a cell phone pocket in the interior, left front panel.
Style 5530 is a men’s hip-length jacket constructed from 77% polyester, 20% rayon, 3% spandex woven fabric. The garment features a full front opening with a reverse coil zipper closure that extends to the top of a stand-up collar, an inner storm flap, long sleeves with ribbed knit cuffs, and a ribbed knit bottom. In addition, the garment contains slant pockets below the waist, a zippered chest pocket, and interior pockets in the front panels.
In your letter, you suggest the garments are classified in heading 6211, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. The garments are designed to fit over other clothing and provide adequate protection against the weather. Therefore, since the garments are specifically provided for under the outerwear headings, heading 6211, HTSUS, is not applicable.
Consequently, the applicable subheading for style 5030 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% ad valorem.
The applicable subheading for style 5530 will be 6201.40.7511, 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: Of man-made fibers: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): 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