CLA-2-62:OT:RR:NC:N3:357
Shuchuan Henson Deng
Recreational Equipment Incorporated
1700 45th Street East
Sumner, WA 98352
RE: The tariff classification of a unisex children’s jacket from Vietnam
Dear Ms. Deng:
In your letter dated October 12, 2022, you requested a tariff classification. The sample will be returned.
Style 24116 is a children’s reversible jacket. Both sides are constructed from 100% nylon woven fabric, which are treated with a durable water repellent. The garment features vary depending on which side the garment is worn.
On one side, the back panel, sleeves, yokes, and hood are constructed from 100% nylon woven fabric, which is quilted in horizontal rows to a nonwoven manmade batting. The front panels are unquilted. When wearing the garment on the quilted side, it features a full front opening with a reverse coil zipper that extends to the base of a scuba-type hood, an internal storm flap, long sleeves with an elasticized hem, and a hemmed bottom.
On the reverse side, the 100% nylon fabric is unquilted and the inside serves as an insulated quilted lining. When wearing the garment on the unquilted side, it features a full front opening with a reverse coil zipper that extends to the base of a scuba-type hood, an outer storm flap, zippered welt pockets, and a hemmed bottom.
You state in your letter the jacket is unisex. Note 9 to Chapter 62, Harmonized Tariff Schedule of the United States (HTSUS) states:
Garments of this chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.
Garments which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in the headings covering women's or girls' garments.
Since the garment does not have a directional closure, is not specifically designed for one gender over the other, and comes in sizes to accommodate both sexes, the garment will be classified under the girls’ subheadings.
In your letter you also state the garment is water resistant in accordance with 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. The jacket is eligible for classification under the water resistant subheadings.
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 24116 will be 6202.40.7000, 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: 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 24116 will be 6202.40.7521, 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: Girls’ The rate of duty will be 27.7 % ad valorem.
We note the jacket is marked with the country of origin by means of a fabric label sewn inside one of the pockets. In HQ 734889, dated June 2, 1993, Customs and Border Protection (CBP) ruled that only marking the jacket with a sewn-in label inside the pocket does not satisfy the “conspicuous” requirement of 19 C.F.R. 134.41. To meet this requirement, you may affix an additional hangtag through the neck with a plastic anchor provided the label and hangtag are legibly, conspicuously and permanently marked in accordance with 19 U.S.C. 1304 and 19 C.F.R. Part 134.
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