CLA-2-62:OT:RR:NC:N3:357
Ms. Sandy Marsh
Totes Isotoner
9655 International Boulevard
Cincinnati, OH 45246
RE: The tariff classification of women’s outerwear from China
Dear Ms. Marsh:
In your letter dated July 16, 2014, you requested a tariff classification ruling. Your sample will be returned.
The submitted sample “Anorak Jacket” is a woman’s jacket constructed from a bonded fabric consisting of an outer layer of 100% polyester woven fabric, bonded to a 100% polyester knit inner fabric. The hip-length jacket features a full front opening secured with a double pull zipper closure covered by the flap with seven snap button closures, a hood with draw cord tightening, long hemmed sleeves with hook and loop adjustment at the wrist area, zippered pockets at the waist, and a hemmed bottom.
The submitted sample “Classic Parka” is a woman’s parka constructed from a bonded fabric consisting of an outer layer of 100% polyester woven fabric, bonded to a 100% polyester knit inner fabric. The parka extends to the mid-thigh area and features a full front opening that is secured by a double pull zipper closure, which extends to the top of the collar, a hood with a draw cord tightening, long hemmed sleeves, two vertical pockets with zipper closures at the waist, and a hemmed bottom.
The submitted sample “Trench Jacket” is a woman’s coat constructed from a bonded fabric consisting of an outer layer of 100% polyester woven fabric, bonded to a 100% polyester knit inner fabric. The coat extends to the knee area and features a double-breasted full front opening secured by a right-over-left, five button snap closures, a hanging rear yoke, long hemmed sleeves with a partial band at the wrist area, a detachable self-fabric tie belt at the waist held to the garment by five belt loops, two front slash pockets below the waist and a straight cut hemmed bottom. For all three outerwear garments there is no plastic visible when the material is examined in cross-section, therefore Harmonized Tariff Schedule of the United States (HTSUS) 6210 does not apply.
The “Anorak Jacket” is eligible for classification as water resistant. If the jacket passes the water resistance test specified in the HTS, Chapter 62, U.S. Note 2, then the applicable HTSUS subheading for the garment will be 6202.93.4500, 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: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Water resistant. The duty rate will be 7.1 percent ad valorem. If the “Anorak Jacket” does not pass the water resistance test, then the applicable HTSUS subheading for the garment will be 6202.93.5011, 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: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Other: Women’s. The duty rate will be 27.7 percent ad valorem.
The applicable subheading for the women’s “Classic Parka” and “Trench Jacket” will be 6202.13.4020, 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: Overcoats, carcoats, capes, cloaks and similar coats: Of man-made fibers: Other: Other: Other: Women’s. 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 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 Natalie Hanson via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division