CLA-2-62:OT:RR:NC:TA:357
Ms. Ruth Hayd
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomenee Falls, WI 53051
RE: The tariff classification of men’s warm-up jackets and trousers from Cambodia
Dear Ms. Hayd:
In your letter dated June 30, 2008, you requested a classification ruling. Samples were submitted and are being returned as you requested.
The first item, style MAF386609, is a men’s warm-up jacket with a shell made from a woven 100% polyester fabric with a durable water repellent finish (DWR). The jacket has a full front opening with a zipper that extends to the top of the collar, long sleeves with elasticized tightening at the wrists, slash pockets at the waist, a hemmed bottom with an elasticized drawstring with cord locks and a polyester mesh lining in the body.
The second item, style MAF386303, is a pair of men’s trousers with a shell made from a woven 100% polyester fabric with a durable water repellent finish (DWR). The pants have a full elastic waist with a drawstring, a full polyester mesh lining, elasticized, hemmed bottoms with vertical zipper openings, front slash pockets and contrasting piping in the seams.
The garments will be imported separately.
You provided a statement from your supplier indicating that the durable water repellent finish is composed of a fluorocarbon resin that is plastic and is equivalent to Teflon® coating. You also provided a report from a private laboratory indicating compliance with the HTSUS requirements for water resistance. However, it is not clear from this report if the test was conducted on three swatches as required by the HTSUS.
Based on the information that the DWR is a plastics application similar to Teflon®, these items are eligible for classification as water resistant. If meeting the requirements of Chapter 62 U.S. Note 2, the applicable subheading for the jacket will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ anoraks (including ski jackets), windbreakers and other articles, of man-made fibers, water resistant. The duty rate will be 7.1 percent ad valorem.
If not meeting the requirements of Chapter 62 U.S. Note 2, the applicable subheading for the jacket will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s anoraks (including ski jackets), windbreakers and other articles, of man-made fibers. The duty rate will be 27.7 percent ad valorem.
If meeting the requirements of Chapter 62 U.S. Note 2, the applicable subheading for the trousers will be 6203.43.3590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ water resistant trousers or breeches of synthetic fibers. The duty rate will be 7.1 percent ad valorem.
If not meeting the requirements of Chapter 62 U.S. Note 2, the applicable subheading for the trousers will be 6203.43.4010, which provides for other men’s trousers and breeches of synthetic fibers. The duty rate will be 27.9 percent ad valorem.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
The jacket and trousers fall within textile category 634 and 647, respectively. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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 William Raftery at 646-733-3047.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division