CLA-2-62:OT:RR:NC:N3:357
Ms. Laura Navarro
C-Air International Inc.
5901 West Century Blvd., #1400
Los Angeles, CA 90045
RE: The tariff classification of a women’s woven jacket from China
Dear Ms. Navarro:
In your letter dated February 24, 2023, you requested a tariff classification ruling on behalf of your client, Hippie Rose LLC. The sample will be returned.
Style HF3W90175 is a women’s jacket constructed from 100% polyester woven fabric coated with polyurethane on the inner surface. The coating is not visible to the naked eye. The fully lined and insulated garment features a full front opening with a zipper closure, a ribbed knit collar, long sleeves with ribbed knit cuffs, welt pockets below the waist, a zippered pocket on the left sleeve, and a ribbed knit waistband.
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; however, the CBP officer handling the transaction may choose to do so at the time of importation.
Style HF3W90175 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, Harmonized Tariff Schedule of the United States (HTSUS), then the applicable subheading for the garment 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 HF3W90175 does not pass the water resistant test, the applicable subheading 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% percent 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