CLA-2-62:OT:RR:NC:N3:357
Ms. Lisa Armstrong
Troy Lee Designs
155 E. Rincon St.
Corona, CA 92879
RE: The tariff classification of men’s jacket from Vietnam
Dear Ms. Armstrong:
In your letter dated February 11, 2021, you requested a tariff classification. The sample will be returned.
Style Descent is a men’s jacket constructed from a laminated fabric consisting of an outer layer of 94% polyester, 6% spandex woven fabric, a middle layer of polyurethane film, and an inner layer of 100% polyester knit fabric.
The garment features a full front opening with a weatherproof zipper closure that extends to the top of a multi-adjustable scuba-type hood. The garment includes sealed seams, an inner storm flap, long tapered sleeves with partially elasticized cuffs, articulated elbows, and zippered pockets below the waist. The garment hem is threaded with an elastic drawcord fitted with locks for tightening around the body.
In your letter, you state the jacket is water resistant; however, the documentation you provided did not include testing results in accordance with AATCC Test Method 35 per the requirements of additional U.S. note 2 to chapter 62. We have not confirmed whether the garments meet the tariff’s water resistant requirements, but the CBP officer handling the transaction may choose to do so at the time of importation.
We have examined the garment and have determined that it is eligible for classification as recreational performance outerwear. Per additional U.S. note 3 to chapter 62, Harmonized Schedule of the United States (HTSUS), 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. Style Descent is included in the list of eligible apparel, is constructed from one of the named fibers, has critically sealed seams, and contains five of the following recreational performance outerwear features:
pockets, at least one of which has a zipper;
a drawcord tightening at the waist;
articulated elbows;
a weatherproof closure; and
a multi-adjustable hood.
Style Descent is eligible for classification as recreational performance outerwear. 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 garment will be 6201.93.4700, HTSUS, which provides for Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Recreational performance outerwear: Other: Other: Other: Water resistant. The duty rate will be 7.1% ad valorem.
If the jacket does not pass the water resistant test, the applicable subheading for style Descent will be 6201.93.6511, HTSUS, which provides for Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Other: Other: Men’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