The tariff classification of outerwear garments from China

N252169 May 7, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6202.93.4500 Mr. Matthew J. Basile Star Asia Customs, Trade and Security Inc. 208 Church Street Decatur, GA 30030 RE: The tariff classification of outerwear garments from China Dear Mr. Basile: In your letter dated March 31, 2014, you requested a tariff classification ruling on behalf of Magnatex, Inc. You submitted eight samples which are being returned to you. Future requests should be limited to no more than five samples of related merchandise. Style 3720 is a man’s hip-length jacket constructed of 100% polyester woven fabric. The garment features a partial opening at the neck that is secured by a zipper closure extending to the top of the collar, long sleeves with partial elastic tightening at the wrist area, unsecured pockets below the waist and a hemmed bottom. Style 3730 is a man’s hip-length jacket constructed of 100% polyester woven fabric. The fully lined garment features a full front opening that is secured by a zipper closure extending to the top of the collar, long sleeves with partial elastic tightening at the wrist area, unsecured pockets below the waist and hemmed bottom. Style 3732 is a woman’s hip-length jacket constructed of 100% polyester woven fabric. The fully lined garment features a full front opening that is secured by a zipper closure extending to the top of the collar, long sleeves with partial elastic tightening at the wrist area, unsecured pockets below the waist and hemmed bottom. Style 3745 is a man’s hip-length pullover jacket constructed of 100% polyester woven fabric. The garment features long sleeves with elasticized cuffs, unsecured pockets below the waist and a draw cord tightening through the bottom. Style 3746 is a boy’s hip-length pullover jacket constructed of 100% polyester woven fabric. The garment features long sleeves with elasticized cuffs, unsecured pockets below the waist and a draw cord tightening through the bottom. With your letter you submitted a test report from an independent laboratory certifying that the style 3720, 3730, 3732, 3745 and 3746 passed the water resistance test. We have not confirmed those results in our own laboratory; however, the CBP officer handling the transaction may choose to do so at the time of importation. Based on the information you provided the applicable subheading for style 3720, 3730, 3745 and 3746 will be 6201.93.3000, Harmonized Tariff Schedule of the United States (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: Other: Other: Other: Water resistant. The rate of duty will be 7.1 percent ad valorem. The applicable subheading for style 3732 will be 6202.93.4500, 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: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Water resistant. The duty rate will be 7.1 percent ad valorem. Your submitted styles 3710, 3705 and 3715 were previously ruled on in N179840, N224119 and N185358 respectively. If you have changes to the styling to the garment please submit the new sample and style number for ruling request. 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 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 Natalie Hanson via email at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division