CLA-2-62:OT:RR:NC:N3:357
Kristin Young
Norman Krieger Inc.
5000 East Spring Street
Long Beach, CA 90815
RE: The tariff classification of a men's woven jacket from Vietnam
Dear Ms. Young:
In your letter dated December 13, 2023, you requested a tariff classification ruling on behalf of your client, CFL Distribution. The sample was destroyed in laboratory analysis.
Style 3JMF is a men's hip-length jacket constructed from a 100% nylon woven fabric, insulated with polyester fill batting and quilted in horizontal rows. The fully lined garment features a full front opening with a zipper closure that extends to the top of a stand-up collar; an inner storm flap; long, tapered, hemmed sleeves; and a hemmed bottom. The garment also includes a zippered chest pocket, zippered pockets below the waist, and an interior zippered pocket.
In correspondence with this office, you provided an independent laboratory report that states the fabric used to make the garment had a water resistance that, under a head pressure of 600 millimeters, less than one gram of water penetrated after two minutes using 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. The provided independent laboratory report did not indicate whether the water resistance was from an application of rubber or plastic as required by Additional U.S. Note 2 to Chapter 62, Harmonized Tariff Schedule of the United States (HTSUS). The CBP laboratory examined the fabric surface from the garment sample and found it contains the presence of a substance that has the characteristics of a plastic material.
Style 3JMF is eligible for classification as water resistant. If the jacket passes the water resistant test as specified in Additional U.S. Note 2 to Chapter 62, HTSUS, the applicable subheading 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 is 7.1% ad valorem.
If style 3JMF does not pass the water resistant test, the applicable subheading will be 6201.40.7511, HTSUS, which provides for 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 is 27.7% 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.
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