CLA-2-62:OT:RR:NC:N3:357
Mr. David Evan
Grunfeld Desiderio Lebowitz
Silverman & Klestadt LLP
599 Lexington Avenue
New York, NY 10022-7648
RE: The tariff classification of a women’s jacket from China
Dear Mr. Evan:
In your letter dated January 30, 2024, you requested a tariff classification ruling on behalf of your client, David Peyser Sportswear Inc. Per your request, the sample will be returned.
Style T4FL2F23PRT is a women’s jacket constructed from knit and woven fabric components. The front, side, and back panels are constructed from a two-layer laminated fabric consisting of a 100% polyester woven fabric bonded to a thermoplastic polyurethane (TPU) sheet which is insulated with polyfill and quilted to a polyester woven lining. The sleeves, and the outer shell of the stand-up collar are constructed from 98% polyester, 2% spandex knit fabric. The 100% polyester woven shell fabric imparts the essential character.
The garment features a full front opening with a zipper closure that extends to the top of a stand-up collar; an outer storm flap that secures with five snaps; long, hemmed sleeves; zippered pockets below the waist; and a hemmed bottom.
The applicable subheading for style T4FL2F23PRT will be 6210.30.5029, 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 6202: Of man-made fibers: Other: Anoraks (including ski-jackets), wind breakers and similar articles: Other: The rate of duty will be 7.1 % ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6210.30.5029, 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 6210.30.5029, 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 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