CLA-2-62:OT:RR:NC:N3:357
Ms. Lesa Hubbard
JC Penney Purchasing Corporation
2401 S. Stemmons Freeway
Lewisville, TX 75067
RE: The tariff classification of boys’ and girls’ jackets from various countries
Dear Ms. Hubbard:
In your letter dated June 30, 2021, you requested a tariff classification ruling. Per your request, the samples will be returned.
Style SP-3139 is a girls’ hip-length jacket constructed from woven fabric. The front and back panels are constructed from 100% polyester woven fabric layered with a nonwoven polyester batting, which is channel quilted to a polyester woven fabric. The quilted fabric is visibly coated with plastic on the inside surface. The sleeves and hood are constructed from a laminated fabric consisting of an outer layer of 100% polyester woven fabric, a middle layer of plastic film, and an inner layer of a 100% polyester knitted fabric. The plastic in the bonded fabric is not visible when cut at a 90-degree angle and viewed in cross-section.
Style SP-3139 features a full front opening with a zipper closure that extends to the base of a scuba-type hood; long, raglan sleeves with thumbhole cuffs; side seam pockets; and a straight hemmed bottom.
Style SP-3143 is a boys’ hip-length jacket constructed from woven fabric. The top half of the front and back panels, a portion of the sleeves, and a 3.5-inch strip down the middle of the hood are constructed from 100% polyester woven fabric layered with a nonwoven polyester batting, which is quilted in a diamond pattern to a polyester woven fabric. The quilted fabric is visibly coated with plastic on the inside surface. Most of the upper and lower portions of the sleeves, the bottom half of the front and back panels, and the rest of the hood are constructed from a laminated fabric consisting of an outer layer of 100% polyester woven fabric, a middle layer of plastic film, and an inner layer of a 100% polyester knitted fabric. The plastic in the bonded fabric is not visible when cut at a 90-degree angle and viewed in cross-section.
Style SP-3143 features a full front opening with a zipper closure that extends to the base of a scuba-type hood; long, raglan sleeves with thumbhole cuffs; zippered pockets below the waist; and a straight hemmed bottom.
In your letter you state the 100% polyester woven quilted fabric used to make each style was coated and quilted before it was cut into components.
Also, you suggest the garments are properly classified as coated jackets under heading 6210, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. Both styles SP-3139 and SP-3143 are made from quilted fabric in the piece of heading 5811, HTSUS. Note 2(a)(6) to Chapter 59 excludes textile products of heading 5811. Also, the plastic in the laminated fabric is not visible as the term is defined in Note 2 to Chapter 59, HTSUS. Therefore, neither garment is made up of a fabric of heading 5903, so heading 6210, HTSUS, is not applicable.
Consequently, the applicable subheading for style SP-3139 will be 6202.93.5521, 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: Girls’. The rate of duty will be 27.7% ad valorem.
The applicable subheading for style SP-3143 will be 6201.93.6521, 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: Boys’. The rate of duty will be 27.7% ad valorem.
In your letter, you indicate the garments may be made in China. Please note that pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6202.93.5521 and 6201.93.6521, 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 6202.93.5521 and 6201.93.6521, 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, 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 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