The tariff classification of men’s shirt-jackets, coats, and jackets from Korea or Vietnam

N299725 August 30, 2018 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.92.4551; 6201.93.6511; 6201.13.4030 Ms. Susana Li Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of men’s shirt-jackets, coats, and jackets from Korea or Vietnam Dear Ms. Li: In your letter dated August 1, 2018, you requested a tariff classification ruling. Per your request, the samples will be returned. Style AR426330001 is a men’s shirt-jacket constructed from 100% cotton, woven fabric lined with 100% knit, polyester, faux shearling fabric. The garment contains a hood constructed from two layers of 100% polyester, knitted fabric, and lined sleeves padded with non-woven, poly fill. Style AR426330001 features a full front opening with a six-button, left-over-right closure; a pointed collar; a hood with a drawstring for tightening; pockets below the waist; button-flap, chest pockets; long, vented, cuffed sleeves with button closures; and a hemmed bottom. Style INC782440001 is a men’s lower, hip-length, windbreaker-type jacket constructed from 86% polyester, 14% spandex, woven fabric. The upper body of the garment is partially lined with 100% polyester, knitted fabric. Style INC782440001 features a partial opening with a zipper closure; an outer storm flap with a four-snap closure; a scuba-type hood with drawcord and locks for tightening; long sleeves with encased elastic cuffs; kangaroo pockets below the waist; and a hemmed bottom. Style TAS847120001 is a men’s, hip-length coat constructed from 100% polyester, woven fabric quilted in horizontal rows to a light-weight, non-woven, poly fill batting. The garment is lined with 100% polyester, woven fabric, and contains a 100% woven polyester, zipper-front bib with a ribbed knit collar. Style TAS847120001 features a full front opening with a four-button, left-over-right closure; a pointed collar; faux pockets at the waist and chest; an unsecured pocket on the inner front panel; back vents; long, hemmed sleeves with non-functioning, four-button trim; and a hemmed bottom. The applicable subheading for style AR426330001 will be 6201.92.4551, 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 cotton: Other: Other: Other: Other: Other: Men’s. The rate of duty will be 9.4% ad valorem. The applicable subheading for style INC782440001 will be 6201.93.6511, 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: Other: Men’s. The rate of duty will be 27.7% ad valorem. The applicable subheading for style TAS847120001 will be 6201.13.4030, 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: Overcoats, carcoats, capes, cloaks and similar coats: Of man-made fibers: Other: Other: Other: Men’s. The rate of duty will be 27.7% ad valorem. You inquire in your letter whether style TAS847120001 can be classified under 6201.93.6000 if the garment passes the water resistant test. Since the garment is classified under the subheading for coats and similar coats, it is not eligible for classification under the water resistant subheading, 6201.93.6000, HTSUS. 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 https://hts.usitc.gov/current. 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 Deanna Boldt via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division