CLA-2-62:OT:RR:NC:N3:357
Ms. Lisa Armstrong
Troy Lee Designs
155 E. Rincon St.
Corona, CA 92879
RE: The tariff classification of a men’s jacket from Vietnam
Dear Ms. Armstrong:
In your letter dated November 2, 2023, you requested a tariff classification ruling. Per your request, the sample will be returned.
Style “Resist” is a men’s jacket constructed from a 3-layer laminated fabric consisting of an outer layer of 95% polyester, 5% spandex woven fabric, a middle layer of a plastic sheet or film, and an inner layer of 100% polyester knit fabric. The outer shell is treated with a durable water repellent.
The garment features a full front opening with a weatherproof zipper closure that extends to the base of a scuba-type hood, an inner storm flap, long sleeves, sealed seams, articulated elbows, and a drop-tail hem. The garment also includes zippered pockets below the waist, a zippered pocket on the left sleeve, and a zippered chest pocket. The hood includes an elastic drawcord for adjusting around a helmet or crown of the head, and a separate elastic drawcord for adjusting around the face. The hem casing includes an adjustable elastic drawcord for tightening around the waist, and the sleeve cuffs include hook and loop tabs for adjusting around the wrists.
In your letter, you provide an independent laboratory report that states the fabric style, which will be used to make the “Resist” jacket, qualifies as water resistant. Even though you state the fabric is water resistant, Note 6 to Chapter 62, Harmonized Tariff Schedule of the United States (HTSUS), states that garments, which are prima facie, classifiable in heading 6210 and in other headings of this chapter, excluding heading 6209, are to be classified in heading 6210. Style “Resist” is constructed of a 3-layer fabric. Note 3 to Chapter 59 states that 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 of 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. Style “Resist” is made of a laminated fabric and is therefore eligible for classification under heading 6210, HTSUS.
Per Additional U.S. Note 3 to Chapter 62, HTSUS, the term “recreational performance outerwear” means trousers (including, but not limited to, ski or snowboard pants, and ski or snowboard pants intended for sale as parts of ski-suits), coveralls, bib and brace overalls, jackets (including, but not limited to, full zip jackets, ski jackets and ski jackets intended for sale as parts of ski-suits), windbreakers and similar articles (including padded, sleeveless jackets), the foregoing of fabrics of cotton, wool, hemp, bamboo, silk or manmade fibers, or a combination of such fibers; that are either water resistant within the meaning of additional U.S. Note 2 to this chapter or treated with plastics, or both; with critically sealed seams, and with 5 or more of the following features (as further provided herein): insulated for cold weather protection; pockets, at least one of which has a zippered, hook and loop, or other type of closure; elastic, drawcord or other means of tightening around the waist or leg hems, including hidden leg sleeves with a means of tightening at the ankle for trousers and tightening around the waist or bottom hem for jackets; venting, not including grommet(s); articulated elbows or knees; reinforcement in one of the following areas: the elbows, shoulders, seat, knees, ankles or cuffs; weatherproof closure at the waist or front; multi-adjustable hood or adjustable collar; adjustable powder skirt, inner protective skirt or adjustable inner protective cuff at sleeve hem; construction at the arm gusset that utilizes fabric, design or patterning to allow radial arm movement; or odor control technology.
We have reviewed the garment sample and find that style “Resist” is eligible for classification as recreational performance outerwear. The garment is made of fabric treated with plastics within the meaning of Additional U.S. Note 3(b)(i) which states that the term ‘treated with plastics’ refers to textile fabrics impregnated, coated, covered or laminated with plastics, as described in Note 2 to Chapter 59. In addition, the garment is made of a man-made fiber, contains critically sealed seams, and includes the following five features:
· four pockets with zippered closures,
· an elastic drawcord inserted into the hem of the garment for tightening around the waist,
· a weatherproof zipper closure,
· a multi-adjustable hood, and
· articulated elbows through the use of extra seams, darts, gussets or other means.
Therefore the applicable subheading for the garment will be 6210.20.5020, HTSUS, which provides 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%.
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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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