CLA-2-62:OT:RR:NC:N3:357
Mr. David Evan
Grunfeld, Desiderio, Lebowitz
Silverman & Klestadt LLP
599 Lexington Avenue, Floor 36
New York, NY 10022-7648
RE: The tariff classification of a men’s woven shirt jacket from China
Dear Mr. Evan:
In your letter dated November 16, 2022, you requested a tariff classification ruling on behalf of your client, David Peyser Sportswear Inc. Per your request, the sample will be returned.
Style T3F-MCM05P is a men’s shirt jacket constructed from 100% nylon woven fabric coated with polyurethane. The coating is not visible as the term is defined in the tariff. The garment body is lined with 100% polyester knit fleece fabric whereas the sleeves are lined with 100% polyester woven fabric. The entire garment is insulated with a polyfill batting. The garment features a full front opening with a six-snap closure; a pointed collar; long sleeves with snap cuffs; side seam pockets; chest pockets with snap flap closures; and a rounded hemmed bottom.
In your letter you state the garment is water resistant in accordance with the requirements of Chapter 62, Additional U.S. Note 2, Harmonized Tariff Schedule of the United States (HTSUS). 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.
Style T3F-MCM05P is eligible for classification as water resistant. If the jacket passes the water resistant test as specified in Chapter 62, Additional U.S. Note 2, HTUS, then the applicable subheading for the garments will be 6201.40.7000, 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: Water resistant. The rate of duty will be 7.1% ad valorem.
If style T3F-MCM05P does not pass the water resistant test, the applicable subheading will be 6201.40.7511, HTSUS, 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6201.40.7000 and 6201.40.7511, 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 6201.40.7000 or 6201.40.7511, 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