The tariff classification of woman’s jacket from China

N262833 April 10, 2015 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.93.1000 Ms. Barbara Nichols GBG Spyder USA LLC 4740 Walnut St Boulder, CO 80301 RE: The tariff classification of woman’s jacket from China Dear Ms. Nichols: In your letter dated March 23, 2015, you requested a tariff classification ruling. Your sample will be returned as requested. Style 150047, “Aimie Long Faux Fur Down Jacket,” is a woman’s padded, down-filled jacket with a shell composed of 100% polyester woven fabric. The jacket is fully lined and is quilted to a down-filled insulation. The garment features a full front opening secured by a zipper closure which extends to the top of the collar, a removable hood, long sleeves with partially elasticized tightening at the wrist area, zipper pockets below the waist, and a hemmed bottom. For style 150047, you state the down and waterfowl plumage fill accounts for more than 15% of the weight of the jacket and that the fill is 90% down. 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 this information, the applicable subheading for style 150047 will be 6202.93.1000, Harmonized Tariff Schedule of the United States (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: 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 Natalie Hanson via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division