The tariff classification of a men’s and women outerwear garments from China

N266940 August 17, 2015 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.2020; 6202.93.2020 Ms. Gita Yao Milgram & Company Ltd. 400-645 Wellington Montreal, QC H3C 0L1, Canada RE: The tariff classification of a men’s and women outerwear garments from China Dear Ms. Wilder: In your letter dated July 3, 2015, you requested a tariff classification ruling on behalf of Trimark Sportswear Group Ltd. Your samples will be returned. Styles 19542 and 99542, Mercer Insulated Vests, are a man’s and woman’ padded, sleeveless jacket respectively. The garments are constructed from a 100% polyester woven fabric quilted to a nonwoven polyester batting and a woven lining. The garments feature a full front opening with a zipper closure that extends to the top of the collar, zipper pockets at the waist and an elasticized bottom. The applicable subheading for style 19542 will be 6201.93.2020, 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: Padded, sleeveless jackets: Other. The rate of duty will be 14.9 percent ad valorem. The applicable subheading for the style 99542 will be 6202.93.2020, 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: Other: Padded, sleeveless jackets: Other. The rate of duty will be 27.7 percent ad valorem. The rate of duty will be 14.9 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/. We are returning your request for a ruling, and any related samples, exhibits, etc. for styles 19541 and 99541, a man’s and woman’s Norquay Insulated Jacket, respectively. The classification of the merchandise which is the subject of your request involves a consideration of whether the merchandise may be classifiable in a woven anorak or similar article subheading. Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part: No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom. As such, CBP will not issue a classification ruling with regard to your merchandise at this time. The classification determination may be impacted by court cases currently pending in the Court of International Trade (CIT). See Item House, Inc. v. United States, CIT No. 14-00095. If you wish, you may resubmit your request for a prospective ruling after the appropriate court cases have been resolved. The above referenced file is hereby administratively closed. 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