CLA-2-62:OT:RR:NC:N3:357
John Nussbaum
Berne Apparel
2501 E 850 N
Ossian, IN 46777
RE: The tariff classification of a women’s sleeveless padded jacket from Bangladesh
Dear Mr. Nussbaum:
In your letter dated July 21, 2025, you requested a tariff classification ruling. Your sample will be returned.
Style WV26 is a women’s sleeveless padded jacket constructed from a 100% polyester woven fabric, which
has a visible coating on the inner surface, quilted to a nonwoven polyester batting fill. The garments feature a
full front opening with a zipper closure that extends to the top of the collar, a right chest pocket secured with
zipper closure, and pockets at the waist secured with zipper closure.
Per additional information requested, you stated that the quilting of the fabric is not performed in the piece
but is done after the panels are cut to shape.
The applicable subheading for style WV26 will be 6210.30.5029, Harmonized Tariff Schedule of the United
States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or
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 general rate of duty will be 7.1 percent 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. At this time, products of Bangladesh will
be subject to an additional ad valorem rate of duty of 20 percent. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.02.05, in addition to subheading
6210.30.5029, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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/.
At the time of Entry/Entry Summary, you may be requested to verify the information for any specific
shipment or product.
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 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 Rosemarie Hayward at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division