The tariff classification of a boy’s jacket from China

N254904 July 29, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3521 Ms. Jessica Kong Paco (China) Garment Ltd. Building B (Rock House), No. 9, Yueyang Road, Qingdao, China P.C.: 266071 RE: The tariff classification of a boy’s jacket from China Dear Ms. Kong: In your letter dated June 27, 2014, you requested a tariff classification ruling. Your sample will be returned as requested. Style FB44305 is a boy’s jacket that is quilted to a nonwoven polyester batting fill. The garment is constructed of 100% polyester woven fabric that has a polyurethane coating on the inner surface. The garment features a hood, a full front opening secured by a zipper closure which extends to the top of the collar, long hemmed sleeves, pockets at the waist secured by zipper closure and a straight cut hemmed bottom. You requested classification of style FB44305 as a jacket under heading 6210, Harmonized Tariff Schedule of the United States (HTSUS). The coating is not visible as that term is defined in the tariff, therefore HTSUS 6210 does not apply. Style FB44305 is eligible for classification as water resistant. If the jacket passes the water resistance test specified in the HTSUS, Chapter 62, U.S. Note 2, then the applicable HTSUS subheading for the garment will be 6201.93.3000, 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 duty rate will be 7.1 percent ad valorem.If the jacket does not pass the water resistance test, then the applicable HTSUS subheading for the style FB44305 will be 6201.93.3521, 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: Other: Boys’. The rate of duty will be 27.7 percent ad valorem. Because style FB44305 is made from quilted fabric you should obtain and retain identical shell fabric piece goods prior to quilting in the event that Customs conducts a laboratory test for water resistance on a garment, and that garment does not pass the test due to the quilt stitching. 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 Director National Commodity Specialist Division