CLA-2-62:OT:RR:NC:N3:357
Ms. Jamie Deer
Leedsworld, Inc.
400 Hunt Valley Road
New Kensington, PA 15068
RE: The tariff classification of men’s and women’s 3 in 1 jackets from Myanmar
Dear Ms. Deer:
In your letter dated July 23, 2019, you requested a tariff classification ruling. The samples will be retained for our files.
Style 19307 is described in your request as a men’s 3 in 1 jacket. The two-piece set consists of a hip-length outer jacket and a hip-length inner jacket that can be zipped together along the front edges, and snapped together at the nape of the neck and at the wrists in order to be worn as one garment. Even though the garments can be worn together, each can be worn individually, so they are classified as separate garments.
The outer jacket is constructed from a laminated fabric consisting of a 100% polyester, woven fabric bonded to a visible plastic film. The fully lined jacket features a full front opening secured by a zipper closure that extends to the top of a stand-up collar. Other features include an inner storm flap, long, raglan sleeves with hook and loop tabs for tightening around the wrists, and zippered pockets below the waist. The garment includes a snap-off detachable hood threaded with a drawcord. The drawcord is fitted with locks for tightening around the face. The bottom hem is threaded with a drawcord fitted with locks for tightening to the body. Reflective details are inserted into the seams of the upper arms and the zipper.
The inner jacket is constructed from 100% polyester knit fabric, and features a full front opening secured by a zipper closure that extends to the top of a stand-up collar. The garment contains zippered pockets below the waist and an unsecured pocket in the inner front panel. The garment also features long sleeves with elasticized bound cuffs and an elasticized bound hem.
Style 99307 is described in your request as a women’s 3 in 1 jacket. The two-piece set consists of a hip-length outer jacket and a hip-length inner jacket that can be zipped together along the front edges, and snapped together at the nape of the neck and at the wrists in order to be worn as one garment. Even though the garments can be worn together, each can be worn individually, so they are classified as separate garments.
The outer jacket is constructed from a laminated fabric consisting of a 100% polyester, woven fabric bonded to a visible plastic film. The fully lined jacket features a full front opening secured by a zipper closure that extends to the top of a stand-up collar. Other features include an inner storm flap, long, raglan sleeves with hook and loop tabs for tightening around the wrists, and zippered pockets below the waist. The garment includes a snap-off detachable hood threaded with a drawcord. The drawcord is fitted with locks for tightening around the face. The bottom hem is threaded with a drawcord fitted with locks for tightening to the body. Reflective details are inserted into the seams of the upper arms and the zipper.
The inner jacket is constructed from 100% polyester knit fabric, and features a full front opening secured by a zipper closure that extends to the top of a stand-up collar. The garment contains zippered pockets below the waist and an unsecured pocket in the inner front panel. The garment also features long sleeves with elasticized bound cuffs and an elasticized bound hem.
The applicable subheading for the outer jacket, style 19307, will be 6210.40.5520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906, 5907: Other men’s or boys’ garments: Other: Of man-made fibers: Other: Anoraks (including ski-jackets), wind breakers and similar articles. The rate of duty will be 7.1% ad valorem.
The applicable subheading for the inner jacket, style 19307, will be 6101.30.2010, HTSUS, which provides for Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: Of man-made fibers: Other: Other: Men’s. The rate of duty will be 28.2% ad valorem.
The applicable subheading for the outer jacket, style 99307, will be 6210.50.5520, HTSUS, which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906, 5907: Other women’s or girls’ garments: Other: Of man-made fibers: Other: Anoraks (including ski-jackets), wind breakers and similar articles. The rate of duty will be 7.1% ad valorem.
The applicable subheading for the inner jacket, style 99307, will be 6102.30.2010, HTSUS, which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Other: Women’s. The rate of duty will be 28.2% 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