CLA-2-62:OT:RR:NC:N3:357
Mr. Juan Velosa
Under Armour, Inc.
7030 Tradepoint Avenue
Edgemere, MD 21219
RE: The tariff classification of a women’s down coat from Indonesia
Dear Mr. Velosa:
In your letter dated August 10, 2022, you requested a tariff classification ruling. The sample will be returned.
Style 1364899 is a women’s thigh-length coat constructed from a 100% nylon, woven fabric that is channel quilted and filled with a mixture of down and feathers. The outer shell is treated with a C6 durable water repellent (DWR). The coating is not visible as the term is defined in the tariff. In your letter you provided information that indicates the garment contains over 10% by weight of down. You also state the garment meets the tariff definition of water resistant.
The lined, full-cut, loose-fitting coat features a full front opening with a two-way zipper closure that extends to the base of a scuba-type hood; an inner storm flap; zippered pockets; long, full-cut sleeves with elasticized wrists; and a rounded shirttail-like hem.
The applicable subheading for style 1364899 will be 6202.40.1000, 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: Overcoats, carcoats, capes, cloaks and similar coats: Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of down. The rate of duty will be 4.4% 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