CLA-2-62:OT:RR:NC:N3:357
6202.40.7521; 9903.01.25
John Nussbaum
Berne Apparel Company
2501 East 850 North
Ossian, IN 46777
RE: The tariff classification of five jackets from Bangladesh
Dear Mr. Nussbaum:
In your letter dated April 7, 2025, you requested a tariff classification ruling. The samples will be retained.
Style HJ25 is a men’s jacket constructed from 100% nylon woven fabric visibly coated with polyurethane on
the inside surface. The garment is insulated with polyfill nonwoven batting and quilted in a box pattern to a
100% polyester woven lining fabric. The fully lined garment features a full front opening with a zipper
closure that extends to the base of an adjustable, scuba-type hood; an outer storm flap that secures with snaps;
long sleeves with back elastic cuffs and hook and loop adjustable tabs; and a high-low hem. The hem casing
contains an elastic drawcord with toggles for tightening around the body. The jacket also includes sealed
seams; articulated elbows; zippered, mesh-lined, underarm vents; zippered chest pockets; welt pockets with
hook and loop closures below the waist; an interior zippered pocket, and two interior pockets with hook and
loop closures.
Style HJ25 is treated with plastic within the meaning of Additional U.S. Note 3(b)(i) to Chapter 62, HTSUS,
includes critically sealed seams, and has the following five recreational performance outerwear features:
Zippered pockets
Elastic drawcord for tightening around the body
Underarm vents
Articulated elbows
Weatherproof closure in the form of an interior and exterior storm flap
The garment is also insulated for cold weather protection; however, you did not provide a lab report to
confirm the insulation meets a minimum Clo value of 1.5 per ASTM F 2732 as defined in Additional U.S.
Note 3(b)(iv) to Chapter 62, HTSUS. If the insulation meets the Clo value requirement, then it will also count
as a recreational performance outerwear feature. Style HJ25 is eligible for classification under the
subheadings for recreational performance outerwear.
Style HJ27 is a men’s jacket constructed from a C0 durable water repellent (DWR) treated 96% nylon, 4%
spandex woven fabric assembled with a thermoplastic polyurethane (TPU) sheet or film and bonded together.
The garment is insulated with polyfill nonwoven batting and quilted in a box pattern to a 100% polyester
woven lining fabric. The fully lined garment features a full front opening with a zipper closure that extends to
the top of an adjustable, scuba-type hood; sealed seams; an inner storm flap; long sleeves with ribbed knit
cuffs; and a ribbed knit bottom. The garment also includes zippered pockets below the waist, an interior
zippered pocket, and two interior pockets with hook and loop closures.
Style WRJ25 is a women’s jacket constructed from 100% polyester woven fabric visibly coated with a plastic
on the inside surface. The garment is lined with polyester woven fabric in the sleeves and lower body and
with knit polyester mesh fabric in the upper body and hood. The garment features a full front opening with a
zipper closure that extends to the base of a multi-adjustable, scuba-type hood; an inner storm flap; an exterior
storm flap that secures with two snaps; long sleeves with back elastic cuffs and hook and loop adjustable
tabs; zippered pockets below the waist; back vents, and a hemmed bottom that includes an elastic drawcord
with toggles for tightening around the body.
Style WRJ25 is treated with plastic within the meaning of Additional U.S. Note 3(b)(i) to Chapter 62,
HTSUS, includes critically sealed seams, and has the following six recreational performance outerwear
features:
Zippered pockets
Elastic drawcord for tightening around the body
Back vent
Multi-component pieced sleeves to improve mobility at the elbow
Weatherproof closure
Multi-adjustable hood (hook and loop closure at crown and drawcord around the face)
Style WRJ25 is eligible for classification under the subheadings for recreational performance outerwear.
Style BHJ22 is a youth unisex jacket constructed from a C0 DWR treated 96% nylon, 4% spandex woven
fabric assembled with a TPU sheet or film and bonded together. The garment is insulated with polyfill
nonwoven batting and quilted in a box pattern to a 100% polyester woven lining fabric. The fully lined
garment features a full front opening with a zipper closure that extends to the base of a scuba-type hood,
sealed seams, an inner storm flap, long sleeves with ribbed knit cuffs, and a ribbed knit waistband. The fully
insulated and lined hood contains elastic inserts encased in the hood facing. The garment also includes
zippered pockets below the waist, and three internal pockets with hook and loop closures. In your letter, you
state the garment is available in youth sizes XS to XL.
Style BHJ21 is a youth unisex reversible jacket constructed from a 100% polyester woven fabric treated with
a C0 DWR on one side, and a 100% polyester knit pile fleece on the other side. The garment features a full
front opening with a reversible zipper closure, a hood bound with elastic binding, long sleeves bound with
elastic binding, and a hem bound with elastic binding. The garment includes zippered pockets on the woven
side and unsecured welt pockets on the knit side. In your letter, you state the garment is available in youth
sizes XS to XL.
Both sides of the garment are functional and suitable for wear on the exterior. The side worn outwardly will
depend on the personal preference of the consumer. Neither the polyester woven fabric nor the polyester knit
pile fabric imparts the essential character of the garment. In accordance with General Rule of Interpretation
(GRI) 3, Harmonized Tariff Schedule of the United States (HTSUS), and prior Customs and Border
Protection (CBP) rulings on reversible garments, when neither side imparts the essential character, the
garment is classified in accordance with GRI 3(c), which is the tariff heading that occurs last in numerical
order among those equally meriting consideration.
Note 9 to Chapter 62, HTSUS, states that garments, which cannot be identified as either men’s or boys’
garments or as women’s or girls’ garments, are to be classified in the headings covering women’s or girls’
garments. Therefore, the unisex youth garments will be classified under the subheadings for women’s and
girls’.
You state in your letter that styles HJ25, HJ27, WRJ25, and BHJ22 are either waterproof or water-resistant.
Although the garments are eligible for classification in the water resistant subheadings, they are also eligible
for classification in heading 6210, HTSUS.
Note 6 to Chapter 62, HTSUS, states that garments which are, prima facie, classifiable both in heading 6210
and in other headings of this chapter, excluding heading 6209, are to be classified in heading 6210.
Therefore, the applicable subheading for style HJ25 will be 6210.20.5020, HTSUS, which provides for
Garments made up of fabrics of heading 5602, 5603, 5903, 5906, 5907: Other garments of the type described
in heading 6201: Of man-made fibers: Other: Anoraks (including ski-jackets), wind breakers and similar
articles: Recreational performance outerwear. The rate of duty will be 7.1% ad valorem.
The applicable subheading for style styles HJ27 will be 6210.20.5029, HTSUS, which provides for Garments
made up of fabrics of heading 5602, 5603, 5903, 5906, 5907: Other garments of the type described in
heading 6201: Of man-made fibers: Other: Anoraks (including ski-jackets), wind breakers and similar
articles: Other. The rate of duty will be 7.1% ad valorem.
The applicable subheading for style styles WRJ25 will be 6210.30.5020, HTSUS, which provides for
Garments made up of fabrics of heading 5602, 5603, 5903, 5906, 5907: Other garments of the type described
in heading 6202: Of man-made fibers: Other: Anoraks (including ski-jackets), wind breakers and similar
articles: Recreational performance outerwear. The rate of duty will be 7.1% ad valorem.
The applicable subheading for style styles BHJ22 will be 6210.30.5029, HTSUS, which provides for
Garments made up of fabrics of heading 5602, 5603, 5903, 5906, 5907: Other garments of the type described
in heading 6202: Of man-made fibers: Other: Anoraks (including ski-jackets), wind breakers and similar
articles: Other. The rate of duty will be 7.1% ad valorem.
The applicable subheading for style BHJ21 will be 6202.40.7521, 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: Of man-made fibers: Anoraks
(including ski-jackets, windbreakers and similar articles (including padded, sleeveless jackets): Other: Other:
Other: Other: Other: Girls’. The rate of duty will be 27.7% ad valorem.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must
report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to
subheading 6202.40.7521, HTSUS, listed above.
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