CLA-2-62:OT:RR:NC:N3 357
Stephanie Op
SanMar Corporation
22833 SE Black Nugget Road Issaquah, WA 98029 United States
RE: The tariff classification of a men’s woven jacket from Vietnam
Dear Ms. Op:
In your letter dated September 28, 2023, you requested a tariff classification ruling. The fabric sample will be retained.
Item TBDDAI is a men’s jacket constructed from 92% polyester, 8% spandex woven fabric treated with a C0 durable water repellent (DWR). The partially lined jacket features a full front opening secured with a zipper closure that extends to the top of a stand-up collar; long, tapered, hemmed sleeves; zippered pockets below the waist; and a straight hemmed bottom.
In your letter, you provide an independent laboratory report that states the fabric style, which will be used to make Item TBDDAI, qualifies as water resistant using the current version of AATCC Test Method 35. We have not confirmed the results in our own laboratory; however, the CBP officer handling the transaction may choose to do so at the time of importation.
Additional U. S. Note 2 to Chapter 62, Harmonized Tariff Schedule of the United States (HTSUS), requires the water resistance to be as a result of an application of rubber or plastics to the outer shell, lining, or inner lining. The C0 DWR, as described in the documentation submitted with your letter, is a plastic thereby meeting this requirement.
Item TBDDAI is eligible for classification as water resistant. If the garment passes the water resistant test as described in Additional U.S. Note 2 to Chapter 62, HTSUS, then the applicable subheading for the garment will be 6201.40.7000, 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: Of man-made fibers: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Other: Other: Other: Other: Water resistant. The rate of duty will be 7.1%.
If Item TBDDAI does not pass the water resistant test as described in Additional U.S. Note 2 to Chapter 62, HTSUS, then the applicable subheading for the garment will be 6201.40.7511, 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: Of man-made fibers: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Other: Other: Other: Other: Other: Men’s. The rate of duty will be 27.7%.
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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Deanna Boldt at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division