CLA-2-62:OT:RR:NC:N3:357
William Jansen
Noatum Logistics
8550 W. Bryn Mawr, Ste. 400
Chicago, IL 60631
RE: The tariff classification of a women’s jacket from Vietnam
Dear Mr. Jansen:
In your letter dated December 22, 2020, you requested a tariff classification on behalf of your client, Lands’ End. The sample will be returned.
Style 522030 is a women’s jacket constructed from 100% nylon woven fabric layered with a non-woven, polyester insulation material, and quilted in horizontal rows to a 100% nylon woven fabric lining. The outer shell of the garment is treated with a durable water repellant.
Style 522030 features a full front opening with a zipper closure that extends to the top of an adjustable, scuba-type hood and an interior storm flap. The garment includes zippered pockets below the waist and long, raglan sleeves. The sleeves and garment bottom are bound with elastic binding. The garment is designed to be stored in the right interior pocket.
In your letter, you provided an independent laboratory report that states that the fabric for style 522030 is water resistant in accordance with the requirements of Harmonized Tariff Schedule of the United States (HTSUS), Chapter 62, Additional U.S. Note 2. 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.
Style 522030 is eligible for classification as water resistant. If the jacket passes the water resistant test as specified in HTSUS, Chapter 62, Additional U.S. Note 2, then the applicable subheading for the garments will be 6202.93.4800, HTSUS, 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: Other: Other: Water resistant. The rate of duty will be 7.1% ad valorem.
If the jacket does not pass the water resistant test, the applicable subheading for style 522030 will be 6202.93.5511, HTSUS, 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: Other: Other: Other: Women’s. The rate of duty will be 27.7 % 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