CLA-2-62:OT:RR:NC:N3:357
Mr. Philip Blaustein
Holonix Corporation
15154 Transistor Lane
Huntington Beach, CA 92649
RE: The tariff classification of a cooling jacket from Vietnam
Dear Mr. Blaustein:
In your letter dated December 17, 2014, you requested a tariff classification ruling. Your samples will be returned as requested.
The submitted sample, "Cooling Jacket," is a man’s jacket constructed from a 100% polyester woven fabric. The jacket features a pointed collar, a full front opening secured with a zipper closure covered by a flap with two snap closures, long sleeves with adjustable snaps at the cuffs, two chest pockets with flap closures, two pockets below the waist and an elasticized hemmed bottom. There are two removable cooling fans secured to the left and right lower back panels. Extending from the inside right lower back panel to the inside left lower back panel is a wire that connects to a separate battery pack which is worn around the waist.
Over the phone, you indicated an equal number of jackets, fans, batteries and power supply/chargers with cords will be imported in the same shipment, invoiced on a single invoice, but packed separately. After importation they will be repackaged in a single carton that will include one of each component for retail sale.
The jacket, battery and charger fall within General Rule of Interpretation 2(a) as an unassembled article whose essential character is imparted by the jacket.
The applicable subheading for an equal number of jackets, fans, batteries and chargers with cord will be 6201.93.3511, Harmonized Tariff Schedule of the United States (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: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Other: Men’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 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