CLA-2-62:OT:RR:NC:N3:357
Mr. Karl Krueger
Radix Group International dba
DHL Global Forwarding
2660 20th St.
Port Huron, MI 48060
RE: The tariff classification of a men’s jacket and trousers from China
Dear Mr. Krueger:
In your letter dated November 1, 2017, you requested a tariff classification ruling on behalf of your client, Orvis Company. Per your request, the samples will be returned.
Style 2NYE, is a pair of men’s trousers constructed from an outer shell of 49% polyester 43% cotton 8% nylon woven fabric. The trousers contain a 100% polyester woven lining, and an interlining constructed from a 100% nylon fabric laminated to a polyurethane membrane. The trousers feature a zipper fly with a button closure, anti-slip waistband, belt loops, suspender buttons, two front slash pockets, back zippered welt pocket, leg pocket with zippered closure, articulated knees, and hemmed leg openings with hook and loop closures for tightening.
In your letter, you state the trousers are water resistant, contain critically sealed seams, and meet criteria, (i) insulated for cold weather protection, (ii) pockets, at least one of which has a zippered, hook and loop, or other type of closure, (iii) elastic, drawcord or other means of tightening around the waist or leg hems, including hidden leg sleeves with a means of tightening at the ankle for trousers and tightening around the waist or bottom hem for jackets, (v) articulated elbows or knees, and (vi) reinforcement in one of the following areas: the elbows, shoulders, seat, knees, ankles or cuffs, for recreational performance outerwear as defined in additional note 3 to chapter 62. Based on this information, you suggest that the trousers are classified under 6203.43.1190, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimware): Trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: Recreational performance outerwear; Other: Other: Other: Water resistant trousers or breeches: Other.
Per additional U.S. note 3 to chapter 62 the term ‘'recreational performance outerwear'
means trousers (including, but not limited to, ski or snowboard pants, and ski or snowboard pants intended for sale as parts of ski-suits), coveralls, bib and brace overalls, jackets (including, but not limited to, full zip jackets, ski jackets and ski jackets intended for sale as parts of ski-suits), windbreakers and similar articles (including padded, sleeveless jackets), the foregoing of fabrics of cotton, wool, hemp, bamboo, silk or manmade fibers, or a combination of such fibers; that are either water resistant within the meaning of additional U.S. note 2 to this chapter or treated with plastics, or both; with critically sealed seams, and with 5 or more of the following features (as further provided herein):
insulated for cold weather protection;
pockets, at least one of which has a zippered, hook and loop, or other type of closure;
elastic, drawcord or other means of tightening around the waist or leg hems, including hidden leg sleeves with a means of tightening at the ankle for trousers and tightening around the waist or bottom hem for jackets;
venting, not including grommet(s);
articulated elbows or knees;
reinforcement in one of the following areas: the elbows, shoulders, seat, knees, ankles or cuffs;
weatherproof closure at the waist or front;
multi-adjustable hood or adjustable collar;
adjustable powder skirt, inner protective skirt or adjustable inner protective cuff at sleeve hem;
construction at the arm gusset that utilizes fabric, design or patterning to allow radial arm movement; or
odor control technology
In your letter, you provided an independent laboratory test report showing that the interlining fabric is water resistant as specified in additional U.S. note 2 to chapter 62. 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.
We have reviewed the garment sample and found that it contains critically sealed seams and has the following three features as described and defined in additional U.S. note 3 to chapter 62:
Articulated knees;
Pockets, two with zipper closures;
Hook and loop closures at the ankle for tightening;
In your letter you state the garment is insulated for cold weather protection, but you did not provide any documentation showing the clo value of the garment per the definition included in additional U.S. note 3(b)(iv). If the garment meets the required minimum 1.5 clo as defined in additional U.S. note 3(b)(iv), then insulated for cold weather protection may be counted as one of the requisite recreational performance outerwear features.
In addition, you state the garment contains reinforcement at the ankle. We disagree. CBP has consistently held that the purpose of reinforcement is to provide strength and support to something. See for example, HQ 957953, dated June 1, 1995 or HQ 954733, dated December 21, 1993. The extra layer of fabric added to the inside of the leg opening does not provide strength and support to the ankle, but rather is added as a means of keeping the wearer dry in wet conditions. Consequently, the garment fails to possess at least five of the required features listed in additional U.S. note 3 to chapter 62, and is therefore not eligible for classification under the recreational performance outerwear subheadings.
Style 2NYE is eligible for classification as water resistant. If the trousers meet the water resistant requirements as specified in additional U.S. note 2 to chapter 62, then the applicable HTSUS subheading for the garment will be 6203.43.7590, which provides for: Men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other: Water resistant trousers or breeches: Other. The duty rate will be 7.1% ad valorem.
If style 2NYE does not meet the water resistant requirements, then the applicable HTSUS subheading for the garment will be 6203.43.9010, which provides for: Men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other: Other: Trousers and breeches: Men’s. The duty rate will be 27.9% ad valorem.
We are returning your request for a ruling, and any related samples for style 2NXN, men’s jacket. The classification of the merchandise which is the subject of your request involves a consideration of whether the merchandise may be classifiable in a woven anorak or similar article subheading. Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part: No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom. As such, CBP will not issue a classification ruling with regard to style 2NXN at this time. The classification determination may be impacted by court cases currently pending in the Court of International Trade (CIT). See Item House, Inc. v. United States, CIT No. 14-00095. If you wish, you may resubmit your request for a prospective ruling after the appropriate court cases have been resolved.
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