The tariff classification of men’s and women’s jackets from China

N301976 December 20, 2018 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.6000; 6201.93.6511; 6202.93.4800; 6202.93.5511 Jamie Deer Leedsworld, Inc. 400 Hunt Valley Road New Kensington, PA 15068 RE: The tariff classification of men’s and women’s jackets from China Dear Ms. Deer: In your letter dated November 28, 2018, you requested a tariff classification. The samples will be retained for our files. Style 12714 is a men’s hip-length jacket constructed from 100% polyester, woven fabric. The fully lined garment features a full front opening with a left-over-right, six-snap closure; a ribbed knit, standup collar; long sleeves with ribbed knit cuffs, snap pockets below the waist; and a hemmed bottom threaded with a drawstring for tightening. Style 92714 is a women’s hip-length jacket constructed from 100% polyester, woven fabric. The fully lined garment features a full front opening with a right-over-left, six-snap closure; a ribbed knit, standup collar; long sleeves with ribbed knit cuffs, snap pockets below the waist; and a hemmed bottom threaded with a drawstring for tightening. In your request, you provided two laboratory reports. One report states that styles 12714 and 92714 fail the water resistant test, and the other report states that the styles pass the water resistant test in accordance with AATCC Test Method 35. We have not confirmed the results in our own laboratory; however, the CBP officer handling the transaction may choose to do so at the time of importation. Style 12714 is eligible for classification as water resistant. If the jacket passes the water resistant test as specified in Harmonized Tariff Schedule of the United States (HTSUS), Chapter 62, Additional U.S. Note 2, then the applicable subheading for the garment will be 6201.93.6000, 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: Water resistant. The duty rate will be 7.1% ad valorem. If the jacket does not pass the water resistant test, the applicable subheading for style 12714 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: Men’s. The rate of duty will be 27.7 % ad valorem. Style 92714 is eligible for classification as water resistant. If the jacket passes the water resistant test as specified in HTSUS, Chapter 62, Additional U.S. Note 2, then the applicable subheading for the garments will be 6202.93.4800, 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: Other: Other: Other: Water resistant. The rate of duty will be 7.1% ad valorem. If the jacket does not pass the water resistant test, the applicable subheading for style 92714 will be 6202.93.5511, 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: Other: Other: Other: Women’s. The rate of duty will be 27.7 % 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 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