CLA-2-62:OT:RR:NC:N3:357
Ms. Sarah Stock
C. H. Robinson International
1501 North Mittel Boulevard
Wooddale, IL 60191
RE: The tariff classification of a men’s bomber jacket from China
Dear Ms. Stock:
In your letter dated October 20, 2021, you requested a tariff classification ruling on behalf of your client, Zumba Fitness, LLC. The sample will be returned.
Style Z3T000054 is a bomber jacket constructed from coated and uncoated woven fabric components. The front and back panels are constructed from 60% polyester, 40% wool woven fabric. The sleeves are constructed from a woven cotton fabric impregnated, coated, covered, or laminated with polyurethane. The garment is fully lined with 100% polyester woven fabric quilted to a nonwoven polyfill batting. The 60% polyester, 40% wool woven fabric imparts the essential character.
The garment features a full front opening with a left-over-right, seven-snap closure; ribbed knit collar; long sleeves with ribbed knit cuffs; welt pockets below the waist; and a ribbed knit waistband. The garment is embellished with large embroideries on the back panel and right sleeve and with an appliqué on the left chest. There is also a label appliqued onto the bottom left sleeve.
In your letter, you state the garment is unisex; however, we note the garment contains a left-over- right closure. Note 8 to Chapter 62, Harmonized Tariff Schedule of the United States (HTSUS), states that garments designed for left-over-right closure at the front shall be regarded as men’s or boys’ garments unless the cut of the garment clearly indicates that it is designed for one or other of the sexes. Since the garment cut does not indicate otherwise, and the garment contains a left-over- right closure, it is classified as a men’s garment. See HQ 954130, dated January 1, 1993.
The applicable subheading for style Z3T000054 will be 6201.93.5511, 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: Containing 36 percent or more by weight of wool or fine animal hair: Men’s. The rate of duty will be 49.5 cents per kilogram plus 19.6 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6201.93.5511, 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 6201.93.5511, 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 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