CLA-2-62:OT:RR:NC:N3:357
Mr. Steve Nowik
Panalpina, Inc.
800 Devon Ave.
Elk Grove Village, IL 60007
RE: The tariff classification of a men’s heated jacket from Vietnam
Dear Mr. Nowik:
In your letter dated March 15, 2013, on behalf of Robert Bosch Tool Corp., you requested a tariff classification ruling. The sample you submitted is being returned as you requested.
The item in question, style #MUA57-220-09, is a men’s outerwear jacket with an integrated heating system. The jacket contains one heating pad in the upper back panel and one in each of the front panels in the chest area. Sewn into the jacket is a 12-volt cord which will connect the pads to a separately imported “holster” with a circuit board and a 12-volt battery that will be contained within a dedicated pocket in the lower left front panel.
The jacket shell is made from a laminated fabric comprised of a 100% polyester woven outer fabric bonded to a flat knit inner fabric. There is no plastic visible in the cross-section of this lamination. The jacket has a full front opening with a zipper closure that extends to the top of the collar, long sleeves with a hook-and-loop secured tab at the ends, nonwoven insulation, a woven lining, on-seam zippered pockets at the waist, an exterior zippered pocket in the left chest, an inside mesh pocket in the lower right, small overlays of reflective material where the sleeves join the body and an elasticized drawstring with cord locks through the bottom hem.
Additional US Legal Note 2 to Chapter 62 of the Harmonized Tariff Schedule of the United States (HTSUS) sets forth a two-part requirement for water resistance. In addition to compliance with AATCC Test 35, water resistance must be the result of a rubber or plastics application. The test report you submitted indicates that the shell material resisted water penetration. However, the test did not confirm the presence of a rubber or plastics application on the tested fabric.
If the shell of style #MUA57-220-09 is constructed with a plastic-based cement the applicable subheading for style #MUA57-220-09 will be 6201.93.3000, HTSUS, which provides for other men’s or boys’ anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers: water resistant. The rate of duty will be 7.1 percent ad valorem.
If the shell of style #MUA57-220-09 is not constructed with a plastic-based cement, the applicable subheading for style #MUA57-220-09 will be 6201.93.3511, HTSUS, which provides for other men’s anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers. The rate of duty will be 27.7 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/.
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,
Thomas J. Russo
Director
National Commodity Specialist Division