CLA-2-62:OT:RR:NC:N3:357
Ms. Sally Lv
Paco Group
Room 103, Building 9
No 18 Zhu Yuan Road
Hi-Tech Zone, Qingdao City
266112 Shandong
China
RE: The tariff classification of a toddler boys’ snowsuit from China
Dear Ms. Lv:
In your letter dated April 15, 2019, you requested a tariff classification ruling. Per your request, the sample will be returned.
Styles AW19TB001 is a toddler boys’, fully lined and insulated, one-piece snowsuit. The garment is constructed from 100% polyester, woven fabric and is designed to cover the upper and lower parts of the body, including the arms. The garment features insulated sleeves with elasticized cuffs, a permanently attached hood, and a partial opening extending from the neck to the crotch. In addition, each garment leg has a hidden, elasticized leg sleeve to prevent snow from entering through the bottom.
In your letter, you suggest that style AW19TB001 should be classified under subheading 6201.93.4700 or 6211.20.1525, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. Subheading 6201.93.4700, HTSUS, provides for water resistant anoraks. Since your garment is a one-piece coverall, classification as an anorak does not apply.
Subheading 6211.20.1525, HTSUS, is a use provision. Per Additional U.S. Rule of Interpretation 1(a), HTSUS, a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use. Style AW19TB001 is a cold weather coverall designed for general outdoor use. The construction of the garment does not support a finding that it is to be principally worn for skiing. The use of this class or kind of merchandise, which exceeds any other use in the United States, is as children’s recreational, winter wear.
Consequently, the applicable subheading for style AW19TB001 will be 6211.33.9007, HTSUS, which provides for Tracksuits, ski-suits and swimwear; other garments: Other garments, men’s or boys’: Of man-made fibers: Other: Other, insulated for cold weather protection. The rate of duty will be 16 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