CLA-2-62:OT:RR:NC:N3:357
Mr. Anthony M. Ross
Hanesbrands Inc.
1000 East Hanes Mill Road
Winston-Salem, NC 27105
RE: The tariff classification of a men’s pullover jacket from various countries
Dear Mr. Ross:
In your letter dated March 7, 2019, you requested a tariff classification. Per your request, the sample will be returned.
Style GP84440 is a men’s pullover jacket constructed from 100% nylon, woven fabric. The main body of the garment is lined with 60% cotton, 40% polyester, jersey knit fabric, and the sleeves are lined with 100% polyester, woven fabric. The jacket is generously cut to fit over other garments, and features a ribbed knit, crossover, vee neckline; zippered, reverse entry, welt pockets below the waist; long sleeves with ribbed knit cuffs; and a hemmed bottom threaded with an elastic drawcord fitted with a lock for tightening.
In your letter, you included an independent laboratory report that states the garment is water resistant in accordance with the requirements of Additional U.S. Note 2 to Chapter 62, Harmonized Tariff Schedule of the United States (HTSUS). We have not confirmed the results in our own laboratory, but the CBP officer handling the transaction may choose to do so at the time of importation.
Style GP84440 is eligible for classification as water resistant. If the jacket passes the water resistant test as specified in Additional U.S. Note 2 to Chapter 62, then the applicable subheading for the garment will be 6201.93.6000, 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: Water resistant. The duty rate will be 7.1% ad valorem.
If the jacket does not pass the water resistant test, the applicable subheading for style GP84440 will be 6201.93.6511, 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: Other: Men’s. The rate of duty will be 27.7% 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 https://hts.usitc.gov/current.
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 Deanna Boldt via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division