CLA-2-62:OT:RR:NC:N3:357
Mr. Karl F. Krueger
Radix Group International dba DHL Global Forwarding
2660 20th Street
Port Huron, MI 48060
RE: The tariff classification of a man’s down filled padded sleeveless jacket from China
Dear Mr. Krueger:
In your letter dated June 24, 2013, you requested a tariff classification ruling on behalf of your client, Orvis Company. Our response was delayed due to laboratory analysis, during which the sample you submitted was destroyed.
Style 8R5G is a man’s hip-length, padded, down-filled sleeveless jacket with a shell of a 63% cotton and 37% polyamide woven quilted fabric that has a wax coating. Laboratory analysis confirmed the lined garment contains 15.1% by weight of down and feather filler material. The filler material is comprised of 72.4% down, 21.7% feathers, 4.6% down fibers and 1.3% feather fibers. Therefore, the down fill accounts for more than 10% of the weight of the jackets. The jacket has a stand-up collar with corduroy fabric on the inner portion of the collar, oversized armholes, and a full front opening that is secured by a zipper closure covered by a storm flap with six snap closures. The garment features two large double entry pockets below the waist that are secured by flap and zipper closures and an adjustable elasticized drawstring with cord lock through the bottom hem.
In your letter you suggested classification of style 8R5G under the provisions for garments made up of visibly coated fabrics in Heading 6210, Harmonized Tariff Schedule of the United States (HTSUS). Examination of the samples indicates that the coating is not visible as that term is defined in the tariff; therefore HTSUS 6210 does not apply.
The applicable subheading for style 8R5G will be 6201.92.1000, 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: Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of down. The rate of duty will be 4.4 percent ad valorem.
You submitted three samples with your request, two of which were answered under ruling N243531.
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 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