CLA-2-62:OT:RR:NC:N3:357
Ms. Sally Gifford
Adidas AG
50 Freedom Hollow #107
Salem, MA 01970
RE: The tariff classification of a women’s woven shirt-jacket from China
Dear Ms. Gifford:
In your letter dated March 22, 2022, you requested a tariff classification ruling. Per your request, the sample will be returned.
Style F2225W606 is a women’s shirt-jacket constructed from a wax-coated, 100% polyester woven fabric insulated with a non-woven polyester batting. The coating is not visible as the term is defined in the tariff. The jacket features a right-over-left, full front opening with a hidden placket and seven button closures; a pointed collar; long sleeves with two-button cuffs; welt pockets below the waist; chest pockets; and a curved, hemmed bottom.
Although you requested classification of style F2225W606 as a shirt or shirt-blouse under subheading 6211.43.1060, Harmonized Tariff Schedule of the United States (HTSUS), the garment fits over other clothing for protection against the weather. Consequently, the applicable subheading for style F2225W606 will be 6202.40.7511, 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: Of man-made fibers: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Other: Other: Other: Other: Other: Women’s. The rate of duty will be 27.7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6202.40.7511, 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 6202.40.7511, 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