CLA-2-61:OT:RR:NC:N3:357
Hui Umbach
Studio Ray LLC
512 7th Avenue, 20th Floor
New York, NY 10018
RE: The tariff classification of a men’s and women’s heated jacket from China
Dear Mr. Umbach:
In your letter dated November 14, 2024, you requested a tariff classification ruling for a heated jacket imported with its battery and charging cord and for a battery and charging cord when imported separately. In subsequent correspondence with this office, you withdrew your request for a tariff classification for the separately imported battery and charging cord.
Style F92800 is a women’s heated jacket constructed from a 3-layer laminated fabric comprising an outer layer of 92% polyester and 8% spandex woven fabric, a middle layer of TPU film, and an inner layer of a 100% polyester knit microfleece pile fabric. The garment body and sleeves are lined with 100% polyester woven fabric, and the collar facing, hood, and cuff facing are lined with 100% polyester knit microfleece. In addition, the garment is insulated with 100% polyester polyfill between the outer shell and the lining.
The garment features a full front opening with a reverse coil zipper that extends through the top of a stand-up collar, an inner storm flap, a detachable hood that includes an elastic drawcord for adjusting around the face, long hemmed sleeves, and a hemmed bottom. An elastic drawcord with locks is inserted through the hem casing for adjusting around the body. The garment also includes reverse coil zippered pockets below the waist and a reverse coil zippered chest pocket.
F82290 is a men’s heated jacket constructed from a 3-layer laminated fabric comprising an outer layer of 92% polyester and 8% spandex woven fabric, a middle layer of TPU film, and an inner layer of a 100% polyester knit microfleece pile fabric. The garment body and sleeves are lined with 100% polyester woven fabric, and the collar facing, hood, and cuff facing are lined with 100% polyester knit microfleece. In addition, the garment is insulated with 100% polyester polyfill between the outer shell and the lining.
The garment features a full front opening with a reverse coil zipper that extends through the top of a stand-up collar, an inner storm flap, a hood with an elastic drawcord for adjusting around the face, long hemmed sleeves, and a hemmed bottom. An elastic drawcord with locks is inserted through the hem casing for adjusting around the body. The garment also includes zippered pockets below the waist and a zippered chest pocket.
In correspondence with this office, you state both jackets are equipped with three integral heating panels, each connected by a wire inside a pocket for attaching a removable, rechargeable lithium battery. The battery powers a button on the jacket chest that controls both the power and heat settings. A built-in LED indicator lights up in different colors to show the power status and temperature levels. You state the jacket, battery, and charging cord will be packaged and sold together. The battery and charging cord will either be shipped inside the jacket pocket or in a pouch attached to the garment. You also state that the battery and charging cord are dedicated for use with the jacket and cannot be used with other goods.
Composite goods are defined in the Explanatory Notes (EN), which is the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) at the international level. Per the EN to GRI 3(b), composite goods shall be taken to mean not only those in which the components are attached to each other to form a practically inseparable whole but also those with separable components, provided these components are adapted one to the other and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts. Even though replacement batteries and charging cords are sold separately, heated jackets are generally packaged and sold with the battery and charging cord. The heated jacket, imported with the battery and charging cord, is a composite good with the jacket imparting the essential character.
The tariff classification of the jackets is determined by the tariff notes applicable to the laminated fabric. Note 1(c) to Chapter 60 of the HTSUS provides that laminated knitted pile fabrics remain classified under heading 6001. Consequently, the laminated knit pile fabric is not a fabric of heading 5903, making classification of the jackets under heading 6210 inapplicable. In accordance with this note, the fabric will be classified under heading 6001, which pertains to knitted fabrics. Therefore, the garments will be classified in a knit heading.
You state in your letter that the jackets will be water resistant, but since the garments will be classified in a knit HTSUS heading, classification of the garments in a water-resistant subheading is not applicable.
The applicable subheading for style F92800 is 6102.30.2010, 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: Women’s. The rate of duty is 28.2 percent ad valorem.
The applicable subheading for style F82290 is 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 is 28.2 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6101.30.2010 or 6102.30.2010, 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 6101.30.2010 or 6102.30.2010, 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.
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 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