CLA-2-62:OT:RR:NC:N3:357
Sean Schipper
Aeromax, Inc.
28W079 Industrial Avenue
Lake Barrington, IL 60010
RE: The tariff classification of unisex jackets from China
Dear Mr. Schipper:
In your letter dated July 13, 2022, you requested a tariff classification ruling. Your samples will be returned. You also requested updated Harmonized Tariff Schedule of the United States (HTSUS) classification numbers for garments previously ruled upon in N256396 and H88287.
Style FJN, Flight Jacket (NASA) blue, is a fully lined jacket constructed from 100% cotton woven fabric. The garment features a full front opening with a zipper closure, long sleeves with ribbed knit cuffs, a pointed collar, back pleats, and a ribbed knit waistband. The garment also contains slant pockets below the waist and a zippered pocket on the left sleeve. In addition, space shuttle and NASA patches are sewn onto the upper front panels, and a flag patch is sewn onto the upper left sleeve.
Style FJN will be imported in adult small through extra extra large, and in youth sizes small and large. Per information on your website, the applicable size is based on the height and weight of the wearer.
Style FJP, Flight Jacket (NASA) pink, is identical in construction and fabric to style FJN except for color. The style will be imported in youth sizes small and large.
Style FT/FB, Fire Fighter Jacket, is a hip-length jacket constructed from 95% cotton, 5% polyester woven fabric. The unlined jacket features a full front opening with a zipper closure, an outer storm flap which secures with hook and loop tape, a pointed collar, long sleeves with inner protective cuffs, elbow patches, and a hemmed bottom. The garment also contains hook and loop secured flap pockets on the left chest and below the waist. Neon yellow ribbon trim with a reflective strip is sewn around the upper and lower sleeves, chest, and near the bottom hem. Also, a swivel hook is sewn to the right waist pocket.
Style FT/FB will be imported in youth sizes 2/3, 4/6, 6/8, 8/10, 12/14, and in adult sizes small and large. Each size is designed for a specific height and weight range.
Style PJ, Paleontologist Jacket, is a jacket constructed from 100% cotton woven fabric. The unlined jacket features a full front opening with a zipper closure and a hook and loop secured outer storm flap with decorative buttons. The garment also features a pointed collar, hook and loop secured epaulettes, long sleeves with button cuffs, and an elasticized waistband. In addition, several patches are sewn onto the chest and sleeves, and a dinosaur fossil skull is heat pressed to the back panel.
Style PJ will be imported in youth sizes extra small, small, and large. Each size is designed for a specific height and weight range.
Note 9 to chapter 62 states that garments designed for left-over-right closure at the front shall be regarded as men’s or boys’ garments, and those designed for right-over-left closure at the front as women’s or girls’ garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes. Note 9 also states that when garments cannot be identified as either men’s or boys’ garments or as women’s or girls’ garments, they are to be classified in the headings covering women’s or girls’ garments.
Styles FJN, FJP, FT/FB, and PJ do not contain left-over-right or right-over-left closures and are not cut specifically for one gender over the other. The garments’ sizing is based on the height and weight of the individual rather than on gender specific sizing, and they are primarily sold in boutique stores, toy stores, and museum gift shops.
Consequently, the applicable subheading for styles FJN and FT/FB imported in adult sizes will be 6202.30.8061, 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 cotton 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 8.9% ad valorem.
The applicable subheading for styles FJN, FJP, FT/FB, and PJ imported in youth sizes will be 6202.30.8071, 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 cotton fibers: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Other: Other: Other: Other: Other: Girls’. The rate of duty will be 8.9% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6202.30.8061 and 6202.30.8071, HTSUS, unless specifically excluded, are subject to an additional 7.5 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 6202.30.8061 and 6202.30.8071, 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