CLA-2-61:OT:RR:NC:N3:357
Ms. Joyce Wooley
Radians, Inc.
5305 Distriplex Farms Drive
Memphis, TN 38141
RE: The tariff classification of men’s heated jackets from China
Dear Ms. Wooley:
In your undated letter received in this office on July 28, 2015, you requested a tariff classification ruling. Your samples will be returned.
Styles 067 and 068 are men’s jackets constructed from a 52% cotton and 48% polyester knit fabric. The jackets have wires placed throughout the top portion of the garment. A connecting wire is provided with the jacket to connect directly to a battery or an accessory plug. The connecting wire can be hidden inside a pocket designed to hold the battery. In subsequent information provided, you clarify the battery will not be imported with the garment but rather will be inserted into the pocket at a U.S. distribution center. When the wires are connected to the battery, the jacket is designed to heat up providing warmth to the wearer. The fully lined jackets feature a full front opening secured with a zipper closure, a hood, long sleeves with ribbed knit cuffs, pockets below the waist and a tight fitting ribbed knit bottom.
Style 071 is a man’s jacket constructed from 100% polyester knit fabric. The jacket has wires placed throughout the top portion of the garment. A connecting wire is provided with the jacket to connect directly to a battery or an accessory plug. The connecting wire can be hidden in a pocket designed to hold the battery. In subsequent information provided, you clarify the battery will not be imported with the garment but rather will be inserted into the pocket at a U.S. distribution center. When the wires are connected to the battery, the jacket is designed heat up providing overall warmth to the wearer. The fully lined jacket features a full front opening secured with a zipper closure, a hood, long sleeves with ribbed knit cuffs, reflective strips on the body and encircling the sleeves, pockets below the waist and a tight fitting ribbed knit bottom.
Style 070 is a man’s double-jacket set consisting of an outer jacket constructed from a 100% polyester woven fabric and an inner jacket constructed from a 100% polyester knit fabric.
The jackets zip together and attach with tabs at the neck and wrist areas. Although these jackets can be worn together as a set, each jacket can also be worn separately and will, therefore, be classified as a separate garment.
The inner jacket of style 070 has wires placed throughout the top portion of the garment. A connecting wire is provided with the jacket to connect directly to a battery or an accessory plug. The connecting wire can be hidden on the inside of a pocket designed to hold the battery. In subsequent information provided, you clarify the battery will not be imported with the garment but rather will be inserted into the pocket at a U.S. distribution center. When the wires are connected to the battery, the jacket is designed to heat up providing warmth to the wearer. The fully lined inner jacket features a full front opening secured with a zipper closure, a hood, long sleeves with ribbed knit cuffs, reflective strips on the body and encircling the sleeves, pockets below the waist and a tight fitting ribbed knit bottom.
Since style 071 and the inner garment of style 070 are garments of knit construction, classification as water resistant is not available.
We are returning your request for a ruling, and any related samples, exhibits, etc. for the outer garment of style 070. The classification of the merchandise which is the subject of your request involves a consideration of whether the merchandise may be classifiable in a woven anorak or similar article subheading.
Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part:
No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom.
As such, CBP will not issue a classification ruling with regard to your merchandise at this time. The classification determination may be impacted by court cases currently pending in the Court of International Trade (CIT). See Item House, Inc. v. United States, CIT No. 14-00095.
If you wish, you may resubmit your request for a prospective ruling after the appropriate court cases have been resolved. The above referenced file for is hereby administratively closed.
The applicable subheading for the styles 067 and 068 will be 6101.20.0010, 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, knitted or crocheted, other than those of heading 6103: Of cotton: Men’s. The rate of duty will be 15.9 percent ad valorem.
The applicable subheading for the style 071 and the inner garment of style 070 will be 6101.30.2010, HTSUS, which provides for Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: Of man-made fibers: Other: Other: Men’s. The rate of duty will be 28.2 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