CLA-2-61:OT:RR:NC:N3:357
Nancy Mediavilla
Pactimo
3565 South Yosemite Street
Denver, CO 80237
RE: The tariff classification of men’s cycling jackets from China
Dear Ms. Mediavilla:
In your letter dated March 16, 2023, you requested a tariff classification ruling for four styles of cycling jackets. The samples will be returned.
Style R132129, Storm+, is a men’s cycling jacket constructed from a 3-layer laminated fabric consisting of an outer layer of 100% polyester knit fabric, a middle layer of a polyurethane film, and an inner layer of 100% polyester knit fabric. The garment features a full front opening with a two-way, weatherproof zipper closure that extends to the top of a stand-up collar; an inner storm flap; zippered side vents; and long sleeves with elasticized cuffs. The garment also includes a three-compartment, divided pocket and a hidden zippered pocket on the bottom back panel. In addition, the outer shell is treated with a C0 durable water repellent (DWR), and the yoke and armhole seams are sealed with tape.
Style R132131, Vertex WX-D, is a men’s cycling jacket constructed from multiple fabric components. The front panels, side panels, back panel, and most of the sleeves are constructed from a 3-layer laminated fabric consisting of an outer layer of 100% polyester knit fabric, a middle layer of a polyurethane film, and an inner layer of 100% polyester knit fabric. A portion of the inner sleeves is constructed from 87% polyester, 13% spandex, knit fabric. The partially lined garment features a full front opening with a weatherproof zipper that extends to the top of a stand-up collar; an inner storm flap; zippered side vents; a back vent; long sleeves with partially elasticized cuffs; and an elasticized, drop-tail hem. The garment also includes a three-compartment, divided pocket on the bottom back panel and a hidden zippered pocket. In addition, the outer shell is treated with a C0 DWR and the yoke seams are sealed with tape.
Style R132204, Ultra-Lite, is a men’s cycling jacket constructed from a 2-layer laminated fabric made from an outer layer of a clear thermoplastic polyurethane (TPU) film and an inner layer of 100% nylon knit fabric. The garment features a full front opening with a two-way, weatherproof zipper closure; an inner storm flap; long sleeves with elastic binding cuffs; and an elasticized, drop-tail hem. The garment also includes a mesh-lined pocket with a snap closure on the bottom back panel.
Style R132244, Torrent, is a men’s cycling jacket constructed from a two-layer laminated fabric consisting of an outer layer of 100% polyester knit fabric and an inner layer of polyurethane film embedded with active carbon particles. The garment features a full front opening with a two-way, weatherproof zipper closure that extends to the top of a stand-up collar; long sleeves with partially elasticized cuffs; and an elasticized, drop-tail hem. The garment also includes a two-compartment, divided pocket on the bottom back panel; and a zippered pocket on the right, side panel. In addition, the outer shell is treated with a C0 durable water repellent (DWR), and the shoulder and armhole seams are sealed with tape.
In your letter you suggest styles R132129, R132131, and R132244 should be classified under subheading 6113.00.9025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ coats and jackets made up of knitted or crocheted fabrics of heading 5903, 5906, 5907. We agree.
You also suggest style R132204 should be classified under subheading 6113.00.1005, HTSUS, which provides for men’s or boys’ coats and jackets made up of knitted or crocheted fabrics of heading 5903, 5906, or 5907 that have an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric. We disagree the plastic material completely obscures the underlying fabric.
Therefore, the applicable subheading for all styles will be 6113.00.9025, HTSUS, which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Coats and jackets: Other: Men’s or boys’. The rate of duty will be 7.1 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6113.00.9025, 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, 6113.00.9025 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, including information on exclusions and their effective dates, 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