The tariff classification of girl’s jackets from China

N263240 April 21, 2015 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5021 Ms. Donna Shira Sharretts, Paley, Carter & Blauvelt 75 Broad Street New York, NY 10004 RE: The tariff classification of girl’s jackets from China Dear Ms. Shira: In your letter dated March, 24, 2015, you requested a tariff classification ruling on behalf of your client F&T Apparel. Your samples will be returned as requested. Style CKG6-6002 is a girl’s hip length jacket constructed of a 100% polyester woven fabric. In your letter, you mention the fabric has a polyurethane (PU) coating for water resistance. The polyurethane coating is not visible as that term is defined in the tariff, therefore, Harmonized Tariff Schedule of the United States (HTSUS) heading 6210 does not apply. The padded fully lined garment is quilted to a nonwoven polyester batting fill and features a full front opening secured with a zipper closure extending to the top of the collar covered by a flap with eight snaps closures, a hood, long sleeves with inner ribbed knit storm cuffs, a self-fabric belt held to the waist by belt loops, pockets below the waist and a hemmed bottom. Style CKG6-6008 is a girl’s hip length jacket constructed of a 100% polyester woven fabric. In your letter, you mention the fabric has a polyurethane (PU) coating for water resistance. The polyurethane coating is not visible as that term is defined in the tariff, therefore, HTSUS heading 6210 does not apply. The padded fully lined garment is quilted to a nonwoven polyester batting fill and features a full front opening secured with an asymmetrical zipper closure extending to the top of the collar, long sleeves with inner ribbed knit storm cuffs, pockets below the waist and a hemmed bottom. Styles CKG6-6002 and CKG6-6008 are eligible for classification as water resistant. If the jackets pass the water resistance test specified in HTSUS, Chapter 62, Additional U.S. Note 2, then the applicable HTSUS subheading for the garments 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 rate of duty will be 7.1 percent ad valorem.If styles CKG6-6002 and CKG6-6008 do not pass the water resistance test, then the applicable HTSUS subheading for the garments will be 6202.93.5021, 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: Other: Girls’. The rate of duty will be 27.7 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