The tariff classification of men’s jackets from China

N302989 February 26, 2019 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.6000; 6201.93.6511 Ms. Kimberly Shultz-Lewis Dick’s Sporting Goods 345 Court Street Coraopolis, PA 15108 RE: The tariff classification of men’s jackets from China Dear Ms. Shultz-Lewis: In your letter dated December 26, 2018, you requested a tariff classification ruling. Per your request, the sample will be returned. Protype A, ID KM18042301-H-KL is a men’s, hip-length, pullover jacket constructed from a 100% polyester, woven fabric treated with a durable water repellent (DWR). The fully lined jacket is generously cut to fit over other garments and features a partial, front opening with a zipper closure, which extends to the top of a stand-up collar; an internal storm flap; long, tapered hemmed sleeves with adjustable hook and loop tabs for tightening; zippered pockets below the waist; a zippered, breast pocket; a back vent; and a hemmed bottom fitted with a drawcord and locks for tightening. Protype B, MGA16107H, is a men’s, hip-length, pullover jacket constructed from a 100% polyester, woven fabric treated with a DWR. The fully lined jacket is generously cut to fit over other garments and features a partial front opening with a zipper closure which extends to the top of a stand-up collar; an internal storm flap; long, tapered hemmed sleeves with adjustable hook and loop tabs for tightening; zippered pockets below the waist; a zippered, breast pocket; a back vent; and a hemmed bottom fitted with a drawcord and locks for tightening. With your letter you submitted a test report from an independent laboratory certifying that the fabric used to construct the garments meets the definition of water resistant as described in Harmonized Tariff Schedule of the United States (HTSUS), Chapter 62, Additional U.S. Note 2. 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. Protype A, ID KM18042301-H-KL, and Protype B, MGA16107H, are 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 6201.93.6000, 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: Other: Other: Other: Water resistant. The rate of duty will be 7.1 percent ad valorem.If the jackets do not pass the water resistant test, the applicable subheading for Protype A, ID KM18042301-H-KL, and Protype B, MGA16107H, 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 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 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