CLA-2-62:OT:RR:NC:N3:357
Ms. Aneta Skromak
UNIQLO
165 Polito Avenue
Lyndhurst, NJ 07071-3601
RE: The tariff classification of women’s and men’s jackets from Indonesia
Dear Ms. Skromak:
In your letter dated July 19, 2022, you requested a tariff classification ruling. The samples will be returned.
Style 04-31-2H020A is a men’s hip-length jacket constructed from a laminated fabric comprising an outer layer of 100% polyester woven fabric, a middle layer of polyurethane film, and an inner layer of 100% polyester woven fabric, which have been assembled and bonded together.
The garment features a full front opening with a reverse coil zipper closure that extends to the top of a multi-adjustable scuba-type hood. The garment includes sealed seams, an inner storm flap, long sleeves with hook and loop tabs at the cuffs, and zippered pockets below the waist and on the left chest. In addition, the garment hem is threaded with an elastic drawcord for tightening.
Style 04-21-2H022A is a women’s hip-length jacket constructed from a 100% polyester woven fabric assembled with a polyurethane film and bonded together.
The garment features a full front opening with a reverse coil zipper closure that extends to the top of a multi-adjustable scuba-type hood. The garment includes sealed seams, an inner storm flap, long sleeves with adjustable snap tabs at the cuffs, venting under the arms, and zippered pockets below the waist. In addition, the garment waist is threaded with an elastic drawcord for tightening.
Note 3 to Chapter 59, Harmonized Tariff Schedule of the United States (HTSUS), effective January 27, 2022, states:
For the purposes of heading 5903, “textile fabrics laminated with plastics” means products made by the assembly of one or more layers of fabrics with one or more sheets or film of plastics which are combined by any process that bonds the layers together, whether or not the sheets or film of plastics are visible to the naked eye in the cross-section.
With the addition of this note, the plastic in a laminated fabric is no longer required to be visible in cross-section. The fabrics used to make both styles include one or more layers of fabric assembled with one or more sheets or film of plastics which have been bonded together, so the fabrics meet the definition of Note 3, making the garments eligible for classification under heading 6210, HTSUS.
We have examined the garments and have determined they are also eligible for classification as recreational performance outerwear (RPO) per the requirements outlined in Additional U.S. Note 3 to Chapter 62, HTSUS.
Style 04-31-2H020A is a jacket included in the list of eligible apparel types, is constructed from one of the named fibers, is treated with plastic, has critically sealed seams, and contains the following five RPO features:
Pockets, at least one of which has a zipper
A drawcord tightening at the hem
A gusset under the arm that allows for radial arm movement and improved mobility at the elbow
A weatherproof zipper in the form of a reverse coil zipper with an inner storm flap
A separate drawcord on each side of the face for volume adjustments around the crown of the head, neck, or face
Style 04-21-2H022A is a jacket included in the list of eligible apparel types, is constructed from one of the named fibers, is treated with plastic, has critically sealed seams, and contains the following six RPO features:
Pockets, at least one of which has a zipper
A drawcord tightening at the waist
Permanent venting holes under the arm
A weatherproof zipper in the form of a reverse coil zipper with an inner storm flap
A separate drawcord on each side of the face for volume adjustments around the crown of the head, neck, or face
A gusset under the arm that allows for radial arm movement and improved mobility at the elbow
The applicable subheading for style 04-31-2H020A is 6210.20.5020, Harmonized Tariff Schedule of the United States (HTSUS) which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906, or 5907: Other garments, of the type described in heading 6201: Of man-made fibers: Other Anoraks (including ski-jackets), windbreakers and similar articles: Recreational performance outerwear. The rate of duty will be 7.1%.
The applicable subheading for style 04-21-2H022A is 6210.30.5020, HTSUS, which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906, or 5907: Other garments, of the type described in heading 6202: Of man-made fibers: Other Anoraks (including ski-jackets), windbreakers and similar articles: Recreational performance outerwear. The rate of duty will be 7.1%.
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