CBP Ruling N247918 — The tariff classification of men’s outerwear from China

Tariff classification

Headings: 6201

GRI rules applied: GRI 2

Product description

Your samples will be returned as requested. The submitted samples, Helios Vest and Hyperion Vest are an unfinished sleeveless outerwear shells that will be imported and finished in the United States. The outerwear shell is constructed of front and rear body panels composed of 100% nylon woven fabric. When imported the outerwear shell will have a lining, collar, and closure device. After importation the chambers of the unfinished outerwear will be filled with down and sewn closed. The submitted samples, Helios Jacket, Hooded Helios Jacket and Hyperion Jacket are unfinished outerwear shells that will be imported and finished in the United States. The outerwear shell is constructed of front and rear body panels composed of 100% nylon woven fabric. When imported the outerwear shell will have a lining, collar, long sleeves and closure device. After importation the chambers of the unfinished outerwear will be filled with down and sewn closed. General Rule of Interpretation 2 (a) states that an incomplete or unfinished article will be classified as the finished article when it has the essential character of the complete or finished article. In this case the imported body portion has the essential character of the finished outerwear. Although you requested classification of style names Helios Vest, Helios Jacket, Hooded Helios Jacket, Hyperion Jacket and Hyperion Vest under subheading 6201.13.1000, Harmonized Tariff Schedule of the United States (HTSUS), the features and cut of the garment are of those garments of subheading 6201.93. Consequently,

CBP rationale

the applicable subheading for the style names Helios Vest, Helios Jacket, Hooded Helios Jacket, Hyperion Jacket and Hyperion Vest will be 6201.93.1000, HTSUS, which provides for Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of down.

Full text

N247918 December 5, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.1000 Mr. Chris Reynolds Barthco Int’l Inc. dba OHL- International 5101 S. Broad St Philadelphia, PA 19112 RE: The tariff classification of men’s outerwear from China Dear Mr. Reynolds: In your letter dated November 12, 2013, you requested a tariff classification ruling on behalf of Feathered Friends. Your samples will be returned as requested. The submitted samples, Helios Vest and Hyperion Vest are an unfinished sleeveless outerwear shells that will be imported and finished in the United States. The outerwear shell is constructed of front and rear body panels composed of 100% nylon woven fabric. When imported the outerwear shell will have a lining, collar, and closure device. After importation the chambers of the unfinished outerwear will be filled with down and sewn closed. The submitted samples, Helios Jacket, Hooded Helios Jacket and Hyperion Jacket are unfinished outerwear shells that will be imported and finished in the United States. The outerwear shell is constructed of front and rear body panels composed of 100% nylon woven fabric. When imported the outerwear shell will have a lining, collar, long sleeves and closure device. After importation the chambers of the unfinished outerwear will be filled with down and sewn closed. General Rule of Interpretation 2 (a) states that an incomplete or unfinished article will be classified as the finished article when it has the essential character of the complete or finished article. In this case the imported body portion has the essential character of the finished outerwear. Although you requested classification of style names Helios Vest, Helios Jacket, Hooded Helios Jacket, Hyperion Jacket and Hyperion Vest under subheading 6201.13.1000, Harmonized Tariff Schedule of the United States (HTSUS), the features and cut of the garment are of those garments of subheading 6201.93. Consequently, the applicable subheading for the style names Helios Vest, Helios Jacket, Hooded Helios Jacket, Hyperion Jacket and Hyperion Vest will be 6201.93.1000, HTSUS, which provides for Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of down. The rate of duty will be 4.4 percent 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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