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 China
Dear Ms. Deer:
In your letter dated November 11, 2020, you requested a tariff classification. The samples will be retained.
Style 19597 is a men’s hip-length jacket constructed from 100% nylon woven fabric insulated with a non-woven polyester fill and quilted to a 100% polyester woven fabric in a brick pattern. The outer shell of the garment is treated with a water repellant.
Style 19597 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 sleeves hemmed with elastic binding, and zippered pockets below the waist. The hemmed bottom is threaded with a drawcord fitted with locks for tightening to the body. The garment also has two interior media pockets and a cord guide loop.
Style 99597 is a women’s upper thigh-length jacket constructed from 100% nylon woven fabric insulated with a non-woven polyester fill and quilted to a 100% polyester woven fabric in a brick pattern. The outer shell of the garment is treated with a water repellant.
Style 99597 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 sleeves hemmed with elastic binding, and zippered pockets below the waist. The garment is slightly fitted at the waist and has a hemmed bottom. The interior of the garment contains two media pockets and a cord guide loop.
In your letter, you included an independent laboratory report that states that the fabric for styles 19597 and 99597 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 19597 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 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 19597 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 99597 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 99597 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6201.93.6000, 6201.93.6511, 6202.93.4800, and 6202.93.6511 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 6201.93.6000, 6201.93.6511, 6202.93.4800, or 6202.93.6511 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