CLA-2-62:OT:RR:NC:N3 357
Cheron Coleman
Broder Bros. Company
dba alphabroder
6 Neshaminy Interplex
6th Floor Trevose, PA 19053
RE: The tariff classification of a men's and women's woven 3-in-1 jacket from Vietnam
Dear Ms. Coleman:
In your letter dated February 15, 2024, you requested a tariff classification ruling. The garment sample will be returned.
Style CE725 is a men's 3-in-1 jacket. The two-piece set consists of a thigh-length outer jacket and a hip-length inner jacket that can be zipped together along the front edges and snapped together at the nape, bottom side seams, and at the wrists in order to be worn as one garment. Even though the garments can be worn together, each can be worn individually, so they are classified as separate garments.
Style CE725, men's outer jacket, is constructed from 100% nylon woven fabric that has been treated with a polyurethane durable water repellent (DWR) on the inner surface. The garment is lined with 100% polyester which has been quilted to a nonwoven poly fill batting. The garment features a full front opening with a zipper closure, an inner storm flap, an outer storm flap secured with five snaps, a removeable hood, long sleeves, and a hemmed bottom. An elastic cord with locks is inserted into the hood. The garment also includes zippered flap pockets with hook and loop closures below the waist and a zippered chest pocket.
Style CE725, men's inner jacket, is constructed from 100% polyester woven fabric that has been treated with a polyurethane DWR on the inner surface. The shell is layered with a nonwoven polyfill batting and quilted to a 100% polyester woven fabric lining in horizontal rows. The garment features a full front opening with a zipper closure that extends to the top of a stand-up collar, long sleeves bound with elastic binding, zippered side seam pockets, and a hemmed bottom. The garment also includes two unsecured pockets in the interior front panels.
Style CE725W is a women's 3-in-1 jacket. The two-piece set consists of a thigh-length outer jacket and a hip-length inner jacket that can be zipped together along the front edges and snapped together at the nape, bottom side seams, and at the wrists in order to be worn as one garment. Even though the garments can be worn together, each can be worn individually, so they are classified as separate garments.
Style CE725W, women's outer jacket, is constructed from 100% nylon woven fabric that has been treated with a polyurethane durable water repellent (DWR) on the inner surface. The garment is lined with 100% polyester which has been quilted to a nonwoven poly fill batting. The garment features a full front opening with a zipper closure, an inner storm flap, an outer storm flap secured with five snaps, a removeable hood, long sleeves, and a hemmed bottom. An elastic cord with locks is inserted into the hood. The garment also includes invisible zippered pockets below the waist, and an invisible zippered chest pocket.
Style CE725W, women's inner jacket, is constructed from 100% polyester woven fabric that has been treated with a polyurethane DWR on the inner surface. The shell is layered with a nonwoven polyfill batting and quilted to a 100% polyester woven fabric lining in horizontal rows. The garment features a full front opening with a zipper closure that extends to the top of a stand-up collar, long sleeves bound with elastic binding, zippered side seam pockets, and a hemmed bottom. The garment also includes two unsecured pockets in the interior front panels.
In your letter, you state the garments (both inner and outer) are water resistant, but 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 CE725, inner jacket, is eligible for classification as water resistant. If the garment passes the water resistant test as described in Additional U.S. Note 2 to Chapter 62, 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%.
Style CE725, outer jacket, is eligible for classification as water resistant. If the garment passes the water resistant test as described in Additional U.S. Note 2 to Chapter 62, 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%.
If style CE725, inner jacket, does not pass the water resistant test as described in Additional U.S. Note 2 to Chapter 62, HTSUS, then the applicable subheading for the garment will be 6201.40.7511, 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%.
If style CE725, outer jacket, does not pass the water resistant test as described in Additional U.S. Note 2 to Chapter 62, HTSUS, then the applicable subheading for the garment will be 6201.40.7511, 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%.
Style CE725W, inner jacket, is eligible for classification as water resistant. If the garment passes the water resistant test as described in Additional U.S. Note 2 to Chapter 62, HTSUS, then the applicable subheading for the garment will be 6202.40.7000, 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 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%.
Style CE725W, outer jacket, is eligible for classification as water resistant. If the garment passes the water resistant test as described in Additional U.S. Note 2 to Chapter 62, HTSUS, then the applicable subheading for the garment will be 6202.40.7000, 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 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%.
If style CE725W, inner jacket, does not pass the water resistant test as described in Additional U.S. Note 2 to Chapter 62, HTSUS, then the applicable subheading for the garment will be 6202.40.7511, 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 man-made 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 27.7%.
If style CE725W, outer jacket, does not pass the water resistant test as described in Additional U.S. Note 2 to Chapter 62, HTSUS, then the applicable subheading for the garment will be 6202.40.7511, 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 man-made 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 27.7%.
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.
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 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 and Border Protection 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, please contact National Import Specialist Deanna Boldt at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division