CLA-2-62:OT:RR:NC:N3:357
Mr. David Rutt
Damco Customs Services Inc. 9300 Arrowpoint Blvd.
Charlotte, NC 28273
RE: The tariff classification of snow suits from Vietnam
Dear Mr. Rutt: In your letter dated March 31, 2021, you requested a tariff classification ruling on behalf of your client, Volcom, LLC. The samples will be returned.
Style G0652200, Jamie Lynn, is a men’s snow suit constructed from a laminated fabric consisting of a 93% nylon, 7% elastane woven fabric bonded to a 100% polyester knit fabric, which has been treated with a durable water repellent (DWR) on the outside surface. The plastic membrane is visible when the fabric is examined in cross section. The one-piece garment features an asymmetric front opening with a reverse coil zipper closure that extends from the thigh to the base of a multi-adjustable, scuba-type hood; an inner storm flap; long, partially elasticized sleeves with hook and loop tabs for tightening; inner protective cuffs with thumbholes; articulated knees; and long legs with elastic cuffs. The inside waist contains a hook and loop strap that can be pulled and secured to cinch in the back waist. The garment also has hidden leg sleeves with elastic cuffs; zippered storage pockets on the chest, leg, and sleeve; and vents on the inner thighs and underarms. Style H0652206, Romy Snow, is a women’s snow suit constructed from a 100% polyester woven fabric visibly impregnated, coated, covered, or laminated with plastic on the inside surface, and treated with a DWR on the outer surface. The one-piece, mesh-lined garment features a front opening with a zipper closure that extends from the crotch to the top of a stand-up collar, an inner storm flap, long sleeves with hook and loop tabs for tightening, articulated knees, a detachable hood threaded with a drawstring, and long legs with elastic cuffs. In addition, the garment contains hidden leg sleeves with elastic cuffs; zippered storage pockets on the sleeve, leg, and chest; a hook-and-loop flap pocket on the chest; and vents on the inner thighs, outer thighs, and underarms.
We have examined the garments and find that both styles are eligible for classification under the recreational performance outerwear (RPO) subheadings. Style G0652200 is an RPO eligible garment made from an eligible fiber and is treated with plastic. It contains critically sealed seams and has the following seven RPO features: zippered pockets on the chest, leg, and sleeve; tightening at the waist, hem, and hidden leg sleeve; zippered vents at the inner thighs and underarms; articulated knees; multi-adjustable hood; a weatherproof closure; and inner protective cuffs at the sleeve hems. Style H0652206 is an RPO eligible garment made from an eligible fiber and is treated with plastic. It contains critically sealed seams and has the following six RPO features: multiple zippered pockets and a hook and loop flap pocket; tightening at the hem and hidden leg sleeves; vents at the inner thighs, outer thighs, and underarms; articulated knees; reinforcement at the elbows; and an inner storm flap.
In your letter you suggest the triple stitching included in the seat of the garments is an RPO feature. Please note that Additional U.S. 3(b)(vii) defines reinforcement as the use of a double layer of fabric or section(s) of fabric that is abrasion resistant or otherwise more durable than the face fabric of the garment, so the triple stitching would not be counted as an RPO feature.
You also suggest the garments are principally used as ski-suits and are eligible for classification as ski-suits under heading 6211; however, per Note 5 to Chapter 62, HTSUS, whenever garments which are, prima facie, classifiable both in heading 6210 and in other headings of this chapter, they are to be classified in heading 6210.
The applicable subheading for G0652200 will be 6210.40.2540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments made up of fabrics of heading 5602, 5603, 5903, 5906, or 5907: Other men’s or boys’ garments: Recreational performance outerwear: Of man-made fibers: Other: Overalls and coveralls. The rate of duty will be 7.1% ad valorem. The applicable subheading for H0652206 will be 6210.50.0540, HTSUS, which provides for Garments made up of fabrics of heading 5602, 5603, 5903, 5906, or 5907: Other women’s or girls’ garments: Recreational performance outerwear: Of man-made fibers: Other: Overalls and coveralls. The rate of duty will be 7.1% 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