CLA-2-62:OT:RR:NC:N3:357
Mr. Eddie Chen
Matsum Inc. dba Venture Heated Clothing
3621 Serpentine Drive
Los Alamitos, CA 90720
RE: The tariff classification of men’s and women’s heated woven jackets from China
Dear Mr. Chen:
In your letter dated July 8, 2020, you requested a tariff classification ruling. Your samples will be retained for our files.
Style 8705W is a women’s hip-length jacket constructed from a laminated fabric consisting of an outer layer of 94% polyester 4% spandex woven fabric, a middle layer of plastic, and an inner layer of 100% polyester knit fabric. In correspondence with this office on July 14, 2020, you confirmed the inner layer is a knit pile fabric. The garment is fully lined and insulated with a non-woven polyester batting.
Style 8705W features a full front opening with a zipper closure that extends to the top of a stand-up collar, an inner storm flap, inner protective cuffs, and long sleeves bound with elasticized binding tape. The garment has weatherproof zipper pockets below the waist and an unsecured pocket on the inside right front panel. The garment hem is threaded with a drawcord, which includes locks for tightening to the body. Heating elements are sewn in the lining of the chest and upper back panel. The wires are connected and run through a tunnel to the battery pack located in a pocket on the lower left front panel.
In your letter you also request the classification for style 8705, which is the men’s version of style 8705W. No sample was provided; however, in correspondence with this office you state styles 8705W and 8705 are identical in all aspects except for being produced in men’s sizes.
In your letter you request classification for style 8708W. This office ruled on style 8708W in N311671. In correspondence with this office on July 10, 2020, and July 13, 2020, you clarified that you request classification for the men’s style 8708.
Style 8708 is a men’s hip-length jacket constructed from 100% nylon woven fabric quilted to a non-woven polyfill batting, which has been treated with a durable water repellent (DWR). The fully lined garment features a full front opening secured with a zipper closure that extends to the top of a stand-up collar, an inner storm flap, zippered pockets below the waist, and long sleeves bound with elasticized binding tape. The garment hem is threaded with a drawcord, which includes locks for tightening to the body. Heating elements are sewn in the lining of the chest and upper back panel. The wires are connected and run through a tunnel to the battery pack located in a pocket on the lower left front panel.
The tariff classification of styles 8705W and 8705 is governed by the tariff rules used to classify the laminated fabric. Note 1(c) to Chapter 60, Harmonized Tariff Schedule of the United States (HTSUS), states that knitted pile fabrics that are laminated remain classified in heading 6001. Consequently, the laminated knit pile fabric is not considered a fabric of heading 5903 since heading 6001 is not included in the HTSUS, Chapter 59, Note 1 definition of textile fabrics.
In your letter you include documentation that the laminated fabric for styles 8705W and 8705 passes the water resistant requirements as described in HTSUS, Chapter 62, Additional U.S. Note 2. Please be advised the garment cannot be classified as water resistant because there are no knit water resistant HTSUS subheadings in the tariff.
You also provide documentation that the fabric for style 8708 passes the water resistant rain test. We have not confirmed whether style 8708 meets the tariff’s water resistant requirements, but the CBP officer handling the transaction may choose to do so at the time of importation.
The applicable subheading for style 8705W will be 6102.30.2010, HTSUS, which provides for Women’s and girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Other: Women’s. The rate of duty will be 28.2% ad valorem.
The applicable subheading for style 8705 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% ad valorem.
Style 8708 is eligible for classification as water resistant. If the garment passes the water resistant test as specified in HTSUS, Chapter 62, Additional U.S. Note 2, then the applicable subheading for style 8708 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 8708 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.
Since style 8708 is made from quilted fabric, we recommend you retain an identical sample of unquilted shell fabric, which can be submitted to CBP for testing in the event that CBP tests the garment for water resistance, and it fails due to the quilt stitching.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6102.30.2010, 6101.30.2010, 6201.93.6000, and 6201.93.6511, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6102.30.2010, 6101.30.2010, 6201.93.6000, and 6201.93.6511, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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