CLA-2-62:OT:RR:NC:N3:357
Jamie Deer
Leedsworld, Inc.
400 Hunt Valley Road
New Kensington, PA 15068
RE: The tariff classification of men’s and women’s jackets from Bangladesh
Dear Ms. Deer:
In your letter dated November 22, 2019, you requested a tariff classification. The samples will be retained for our files.
Style 12725 is a men’s hip-length jacket constructed from 100% polyester, woven fabric. The mesh-lined garment features a full front opening with a zipper closure that extends to the top of a stand-up collar. The garment includes an interior storm flap, long, raglan sleeves with elastic cuffs, zippered pockets below the waist, a back vent, and reflective details. The garment also features a hood, which can be rolled away at the base of the collar and secured with a hook and loop closure. The garment hem is threaded with a drawstring for tightening to the body.
Style 92725 is a women’s hip-length jacket constructed from 100% polyester, woven fabric. The mesh-lined garment features a full front opening with a zipper closure that extends to the top of a stand-up collar. The garment includes an interior storm flap, long, raglan sleeves with elastic cuffs, zippered pockets below the waist, a back vent, and reflective details. The garment also features a hood, which can be rolled away at the base of the collar and secured with a hook and loop closure. The garment hem is threaded with a drawstring for tightening to the body.
In your letter, you included an independent laboratory report that states styles 12725 and 92725 are water resistant in accordance with the requirements of Harmonized Tariff Schedule of the United States (HTSUS), Chapter 62, Additional U.S. Note 2. We have not confirmed the results in our own laboratory; however, the CBP officer handling the transaction may choose to do so at the time of importation.
Style 12725 is eligible for classification as water resistant. If the jacket passes the water resistant test as specified in Harmonized Tariff Schedule of the United States (HTSUS), Chapter 62, Additional U.S. Note 2, 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 12725 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.
Style 92725 is eligible for classification as water resistant. If the jacket passes the water resistant test as specified in HTSUS, Chapter 62, Additional U.S. Note 2, then the applicable subheading for the garments will be 6202.93.4800, 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: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Other: Water resistant. The rate of duty will be 7.1% ad valorem.
If the jacket does not pass the water resistant test, the applicable subheading for style 92725 will be 6202.93.5511, 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: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Other: Other: Women’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