CLA-2-62:OT:RR:NC:N3:357
Mr. Mike Rizner
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813
RE: The tariff classification of a man’s jacket from China
Dear Mr. Rizner:
In your letter dated November 19, 2014, you requested a tariff classification ruling. Your sample will be returned as requested.
Style 3417, “Promentum Pullover” is a man’s hip length jacket constructed of a 100% polyester woven fabric. In your letter, you mention the fabric has a polyurethane (PU) coating and a durable water repellant (DWR) coating. 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 pullover styled, fully lined jacket features a V-neck opening trimmed with a rib knit fabric, long sleeves with partial elasticized cuffs, pockets below the waist, and a partial elasticized hemmed bottom. You state the garment will be offered in adult (men’s) sizes XS-4XL, and offered in youth (boy’s) sizes M-L as style 3418.
Styles 3417 and 3418 are eligible for classification as water resistant. If the jacket passes the water resistance test specified in HTSUS, Chapter 62, U.S. Note 2, then the applicable HTSUS subheading for each style of the garment will be 6201.93.3000, 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: Water resistant. The duty rate will be 7.1 percent ad valorem.
If style 3417 does not pass the water resistance test, then the applicable HTSUS subheading for the garment will be 6201.93.3511, 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 duty rate will be 27.7 percent ad valorem.
If style 3418 does not pass the water resistance test, then the applicable HTSUS subheading for the garment will be 6201.93.3521, 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: Boys’. The duty rate 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