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 girls’ 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.
Style AW19TG001 is a toddler girls’, 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 two zippered openings, which extend from the lower hip to the neck, one on each side of the front panel. 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 AW19TG001 should be classified under subheading 6202.93.0700 or 6211.20.1565, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. Subheading 6202.93.0700 provides for water resistant anoraks. Since your garment is a one-piece coverall, classification as an anorak does not apply.
Subheading 6211.20.1565 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 AW19TG001 is a cold weather coverall designed for general outdoor use. The garment construction 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 AW19TG001 will be 6211.43.1007, HTSUS, which provides for Tracksuits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: 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