CLA-2-62:OT:RR:NC:N3:357
Ms. Ivory Wong
American Eagle Outfitters
401 Fifth Avenue
New York, NY 10016
RE: The tariff classification of a man’s jacket from China
Dear Ms. Wong:
In your letter dated March 25, 2015, you requested a tariff classification ruling. Your sample will be returned as requested.
Style 9640 is a man’s hip-length jacket composed of 100% nylon woven fabric. The fully lined garment is padded with a nonwoven polyester batting fill and features a full front opening secured with a zipper closure extending to the top of the collar covered by a flap with six button closures, a hood, long hemmed sleeves with inner ribbed knit storm cuffs, an inner drawcord tightening at the waist, double entry pockets below the waist and a hemmed bottom.
Although you requested classification of style 9640 under heading 6201.13.4030, Harmonized Tariff Schedule of the United States (HTSUS), the features and the cut of the garment are of those of an outerwear under subheading 6201.93, HTSUS. Style 9640 is eligible for classification as water resistant. If the jacket passes the water resistance test specified in HTSUS, Chapter 62, Additional U.S. Note 2, then the applicable HTSUS subheading for the garment will be 6201.93.3000, 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: Water resistant. The duty rate will be 7.1 percent ad valorem. If style 9640 does not pass the water resistance test, then the applicable HTSUS subheading for the garment will be 6201.93.3511, 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 duty rate 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