CLA-2-61:OT:RR:NC:N3 357
James Elmendorf
Patagonia
235 West Santa Clara Street
Ventura, CA 93001
RE: The tariff classification of a children’s jacket in sizes 6M to 5T from Vietnam
Dear Mr. Elmendorf:
In your letter dated October 17, 2023, you requested a tariff classification ruling. The sample will be retained.
Style 61460 is a unisex jacket constructed from multiple fabric components. The hood, ear backs, upper front panels, upper back panel, and upper sleeves are constructed from 100% polyester knit pile fabric. The lower front panel, lower back panel, lower sleeves, and ear fronts are constructed from 100% woven nylon fabric which has been treated with a durable water repellent (DWR).
The garment contains linings and interlinings which are treated with a DWR. There are two layers of an undyed, 100% polyester woven interlining fabric that are stitched to the polyester knit pile outer shell fabric in 3-inch horizontal rows in the upper front panels, upper sleeves, and hood. The channels formed by stitching the interlining layers together are insulated with down and feathers. In the bottom front panels, one layer of undyed, woven polyester interlining fabric and the woven nylon outer shell fabric are stitched together in 3-inch horizontal rows. The channels formed by stitching the interlining fabric to the outer shell fabric are insulated with down and feathers.
There is also an additional 100% polyester woven fabric lining in the sleeves, back panel, front panels, and hood. The polyester woven lining in the lower back panel is stitched to the nylon woven outer shell fabric in 3-inch horizontal rows forming channels which are insulated with down and feathers. The polyester woven lining in the upper back panel is stitched to the undyed polyester woven interlining fabric and the polyester knit pile outer shell fabric in 3-inch horizontal rows. The channels formed by stitching the lining fabric to the interlining fabric are insulated with down and feathers. In the lower sleeves, one layer of undyed woven polyester interlining fabric is stitched to the woven nylon outer shell fabric in 3-inch rows. The channels formed by stitching the interlining fabric to the outer shell fabric are insulated with down and feathers.
The jacket features a full front opening secured with a zipper closure that extends to the top of a scuba-type hood, an inner storm flap, a chin guard, long sleeves with elasticized cuffs, zippered pockets below the waist, and a hemmed bottom. In addition, the back panel hem contains an elastic casing. The garments will be made in sizes 6 months to 5T.
In your letter, you suggest the 100% polyester knit pile fabric is an overlay and is purely decorative. We deconstructed the garment and found two layers of an undyed polyester woven fabric underneath the polyester knit pile fabric which were stitched together to form channels for containing the down and feathers. This fabric, which is treated with a DWR, is not a shell fabric but rather is an interlining designed to keep the down and feathers from shifting and to protect it from getting wet.
Also, we reviewed the construction of the front panels and found that the woven nylon fabric was sewn to the polyester knit pile fabric forming the entire panel. The knit pile fabric was not sewn on top of the shell fabric but was rather sewn together with the woven nylon fabric to form the front panels. Additionally, the polyester knit pile fabric is not purely decorative as it is heavy weight and provides added warmth to the garment. Therefore, the polyester knit pile fabric is not an overlay but is a component of the garment.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter notes. If the goods cannot be classified based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied in order. GRI 2(a) is not applicable to the subject merchandise since it covers incomplete or unfinished goods.
Style 61460 is made of multiple fabric components. GRI 2(b) directs that when goods consist of more than one material, classification shall be determined according to the principles of GRI 3. GRI 3(a) states that the heading providing the most specific description is to be preferred to a heading, which provides a more general description. However, GRI 3(a) directs that when two or more headings each refer to part only of the materials or substances in a composite good, they are to be regarded as equally specific in relation to those goods even if one gives a more complete or precise description than the other. GRI 3(b) directs that goods that are made up of different components shall be classified as if they consisted of the material or component which gives them their essential character. We have examined style 61460 and find the knit pile fabric imparts the essential character. The nylon fabric is lightweight, and although it is insulated with down and feathers, the knit portion of the garment is also insulated with down and feathers. The nylon outer shell fabric is treated for water resistance but so are the interlinings and linings used to construct the garment. The knit fabric is heavyweight adding extra warmth to the garment and was added to resemble the look of a furry animal. It is the main reason the garment is purchased and is the fabric that imparts the essential character.
The applicable subheading for style 61460 in sizes 6 to 24 months is 6111.30.5070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Babies garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other: Other: Other. The rate of duty will be 16 percent ad valorem.
The applicable subheading for style 61460 in sizes 2T to 5T is 6102.30.2020, HTSUS, which provides for Women’s or 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: Girls’. The rate of duty will be 28.2% 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Deanna Boldt at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division