CLA-2-62:OT:RR:NC:N3:357
Mr. Corre La Nuevo
Troy Lee Designs
155 E. Rincon St.
Corona, CA 92879
RE: The tariff classification of a men's windbreaker from Vietnam
Dear Mr. La Nuevo:
In your letter dated October 25, 2023, you requested a tariff classification ruling. The sample was analyzed by the Customs and Border Protection (CBP) laboratory. Per your request, the sample remains will be returned.
Style Drift is a men's windbreaker constructed from 91% nylon, 9% spandex treated with a durable water repellent (DWR). The garment features a full front opening with a zipper closure that extends to the base of a scuba-type hood, an inner storm flap, long sleeves with elasticized cuffs, and an asymmetrical hem. In addition, the hood contains an elastic drawcord for adjusting peripheral vision, and the hem casing contains an elastic drawcord for tightening to the body.
In your letter, you provide an independent laboratory report that states the fabric style, which will be used to make the Drift windbreaker, qualifies as water resistant when tested under AATCC Test Method 22. Please note that Additional U.S. Note 2 to Chapter 62, Harmonized Tariff Schedule of the United States (HTSUS),requires that the garment must have a water resistance such that under a head pressure of 600 millimeters, not more than 1.0 gram of water penetrates after two minutes when tested in accordance with 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.
Also, Additional U. S. Note 2 to Chapter 62, 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 CBP laboratory analyzed the Teflon EcoEliteTM DWR applied to the garment shell fabric and found that it is a plastic, thereby meeting this requirement.
Style Drift 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 style Drift 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 on the World Wide Web 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 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