CLA-2-62:OT:RR:NC:N3:359
Ms. Hayley Birt
Lululemon Athletica USA, Inc.
2201 140th Avenue East Suite 700
Sumner, WA 98390
RE: The tariff classification of women’s outerwear garments from Vietnam and China.
Dear Ms. Birt:
In your letter dated May 29, 2013, you requested a tariff classification ruling. Style LW4978S-532TX, style LW4B14S-900TX, and style LW4B10S-878TX were answered in ruling N243260. The remaining portions of the submitted samples after laboratory analysis are being returned to you, as requested.
Style LW4B05S-885TX-Studio Softshell is a woman’s jacket constructed from 92% polyester and 8% spandex woven fabric bonded to a 100% polyester knitted fabric. The jacket features a full front opening secured by a zipper closure, which extends to the top of the collar, an overlapping flap secured by four snap closures that cover the front zipper area, a permanent attached hood, long sleeves with elastic cuffs, two vertical pockets with zipper closures at the waist, and a hemmed bottom. The garment extends to the upper thigh area. In order to classify this sample we sent it to the U.S. Customs and Border Protection Laboratory to verify its construction. The laboratory has determined the garment is composed of an outer woven fabric bonded to a weft knit pile fabric.
Style LW4B20S-180TX-Savasana Softshell is a woman’s coat which you state is constructed from 39% polyester, 33% wool, 15% nylon, 10% polyurethane, and 3% elastic woven fabric. The garment is usually worn over other garments for warmth and protection from the weather. The coat features a full front opening that is secured by a symmetrical single snap closure at the left chest, a permanent attached hood, long sleeves, two vertical pockets at the waist, and a hemmed bottom. The garment extends from the shoulder to the knee. In order to classify this sample we sent it to the U.S. Customs and Border Protection Laboratory to verify its construction and fiber content. The laboratory has determined the garment is composed of an outer woven fabric constructed from 61.5% wool, 35% nylon and 3.5% spandex that is bonded to a backing of weft knit pile fabric.
Style LW4B53S-180TX-City Softshell is a woman’s coat constructed from 92% polyester and 8% spandex woven fabric bonded to a 100% polyester knitted fabric. The coat features a full front opening secured by a zipper closure, which extends to the top of the collar, a hood with a draw cord tightening, long sleeves, two vertical pockets with zipper closures at the waist, and a hemmed bottom. The garment extends from the shoulder to the knee. In order to classify this sample we sent it to the U.S. Customs and Border Protection Laboratory to verify its construction. The laboratory has determined the garment is composed of an outer woven fabric bonded to a weft knit pile fabric.
In your letter you suggested classification for styles LW4B05S-885TX-Studio Softshell, LW4B20S-180TX- Savasana Softshell and LW4B53S-180TX-City Softshell, under the water resistant provisions in Chapter 62. The laboratory has reported that the inner layer of fabric is of knit pile construction. Following Chapter 60, Note 1(c), laminated knit pile fabric, whether laminated to a knit or to a woven fabric, is considered a knit fabric. In addition, because styles LW4B05S-885TX-Studio Softshell, LW4B20S-180TX- Savasana Softshell and LW4B53S-180TX-City Softshell are classified as a knit garments, classification as a water resistant garment is not available.
Consequently, the applicable subheading for style LW4B05S-885TX-Studio Softshell and style LW4B53S-180TX-City Softshell , will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Other: Women’s. The rate of duty will be 28.2 percent ad valorem.
The applicable subheading for style LW4B20S-180TX- Savasana Softshell will be 6102.10.0000, (HTSUS), which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of wool or fine animal hair. The rate of duty will be 55.9 cents/kg +16.4% 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 the 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 Antoinette Peek-Williams at (646) 733-3049.
Sincerely,
Myles B. Harmon
Acting Director
National Commodity Specialist Division