CLA-2-62:OT:RR:NC:N3:357
Ms. Karen Wilder
The Gymboree Corporation
500 Howard St.
San Francisco, CA 94105
RE: The tariff classification of girls’ padded sleeveless jackets (vests) from Vietnam.
Dear Ms. Wilder:
In your letter dated September 27, 2016, you requested a tariff classification ruling. Your samples will be returned to you under separate cover.
Styles 140161706, 140161708, and 140162321 are girls’ hip length, padded sleeveless jackets (vests). The outer shell of the garments is constructed from 100% polyester woven fabric that is quilted in horizontal rows to non-woven poly fill batting. The sleeveless jackets (vests) are fully lined with polyester fleece, and feature stand up collars with full frontal openings with zipper closures, over-sized armholes, and slash pockets at the waist. You state the inner surfaces of the shell fabrics have been coated with polyurethane and that the components were cut to shape prior to quilting.
In your letter, you suggest that if the garments are visibly coated the classification of the garments is under tariff subheading 6210.50.5555, whichs provides for garments made up of fabrics of heading 5602, 5603, 5903, 5906, or 5907. In the alternative you suggest that if the garments are not visibly coated they are classified under tariff subheading 6202.93.2520, 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: Padded sleeveless jackets, Other.
The provisions for coated garments in the Harmonized Tariff Schedule of the United States (HTS) subheadings 6210.20 through 6210.50 require that plastic coatings be visible to the naked eye other than by a change of color. In our opinion, the coating on the shell fabrics of all three styles is visible to the naked eye. We agree with your classification under heading 6210, HTS.
Consequently, the applicable subheading for Styles 140161706, 140161708, and 140162321 will be 6210.50.5555, HTSUS, which provides for Garments made up of fabrics of heading 5602, 5603, 5903, 5906, or 5907: Other women’s or girls’ garments: Other: Of man-made fibers: Other: Other. The rate of duty will be 7.1% 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