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 a men’s jacket from China
Dear Ms. Armstrong:
In your letter dated June 30, 2021, you requested a tariff classification. The sample will be returned.
Style 728318 is a men’s jacket constructed from 100% nylon woven fabric treated with a durable water repellent. The partially lined garment features a full front opening with a zipper closure that extends to the base of a scuba-type hood, which is fitted with a drawcord. The garment also includes an inner storm flap, long sleeves with elastic cuffs, zippered pockets below the waist, and a hem bound with elastic. Reflective sponsor logos are applied to the front chest, back, and sleeve.
You also suggest that the garment is classified under 6201.93.4700, which provides for men’s anoraks (including ski-jackets), windbreakers and similar articles…of man-made fibers: recreational performance outerwear. We disagree. To be eligible for classification under recreational performance outerwear, HTSUS, Chapter 62, Additional U.S. Note 3 requires that the garment’s front and back yokes, shoulders, and arm holes be sealed by means of taping, gluing, bonding, cementing, fusing welding or a similar process so that air and water cannot pass through the seams when tested in accordance with the current version of AATCC Test Method 35. Style 728318 does not contain critically sealed seams. Additionally, the garment must include 5 of the eleven listed features in Additional U.S. Note 3(a). The garment only meets three features: pockets, at least one with a zippered closure; tightening around the waist; and a weatherproof closure at the waist or front. Therefore, the garment is ineligible for classification under the recreational performance outerwear subheading, 6201.93.4700, HTSUS.
In your letter you included documentation, which states the garment is water resistant in accordance with AATCC Test Method 35 per the requirements of HTSUS, Chapter 62, Additional U.S. Note 2. We have not confirmed the results in our own laboratory, but the CBP officer handling the transaction may choose to do so at the time of importation.
If the jacket passes the water resistant test as specified in HTSUS, Chapter 62, Additional U.S. Note 2, then the applicable subheading for style 728318 will be 6201.93.6000, 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: 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 728318 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6201.93.6000 and 6201.93.6511, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6201.93.6000 or 6201.93.6511, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 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