CLA-2-62:OT:RR:NC:N3:357
Jay Park
Excel International of New York Corporation
700 Rockaway Turnpike, Suite 305
Lawrence, NY 11559
RE: The tariff classification of wind shirts and a wind vest from Vietnam
Dear Mr. Park:
In your letter dated October 25, 2024, you requested a tariff classification ruling on behalf of your client, I-Mar LLC. The samples will be returned.
Style 105631, wind shirt, is a men's long sleeve shirt jacket constructed from 100% polyester woven fabric laminated to a polyurethane film. The garment features a half-zip opening that extends to the top of a stand-up collar, an inner and outer storm flap, long sleeves with back elastic cuffs, and a straight hem. The hem forms a casing that is fitted with an elastic drawcord and locks for tightening around the body. The garment also includes on-seam pockets below the waist and a zippered chest pocket.
Style 105637, wind shirt, is a men's short sleeve shirt jacket constructed from 100% polyester woven fabric laminated to a polyurethane film. The garment features a half-zip opening that extends to the top of a stand-up collar, an inner and an outer storm flap, short hemmed sleeves, on-seam pockets below the waist, and a straight hem. The hem forms a casing that is fitted with an elastic drawcord and locks for tightening around the body.
Style 105813, wind shirt, is a women's windbreaker constructed from 100% polyester woven fabric laminated to a polyurethane film. The garment features a full front opening with a reverse coil zipper closure that extends to the top of a stand-up collar, long sleeves with back elastic cuffs, and a straight hem. The hem forms a casing fitted with an elastic drawcord and locks for tightening around the body. The garment also includes on-seam pockets below the waist and a zippered chest pocket.
In your letter, you suggest the garments should be classified in 6210.20.3000 and 6210.30.3000, Harmonized Tariff Schedule of the United States (HTSUS). These HTSUS subheadings provide for garments having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric. For all styles, the lamination is on the inner surface of the garment fabric, so these subheadings are not applicable.
The applicable subheading for styles 105631 and 105637 will be 6210.20.5029, HTSUS, which provides for Garments made up of fabrics of heading 5602, 5603, 5903, 5906, 5907: Other garments of the type described in heading 6201: Of man-made fibers: Other: Anoraks (including ski-jackets), wind breakers and similar articles: Other. The rate of duty will be 7.1% ad valorem.
The applicable subheading for style 105813 will be 6210.30.5029, HTSUS, which provides for Garments made up of fabrics of heading 5602, 5603, 5903, 5906, 5907: Other garments of the type described in heading 6202: Of man-made fibers: Other: Anoraks (including ski-jackets), wind breakers and similar articles: Other. The rate of duty will be 7.1% ad valorem.
We are returning your request for a ruling for style 105684. Classification of this style involves a consideration of whether a sleeveless garment may be classified in a subheading for woven anoraks, windbreakers and similar articles. Since classification of this garment is closely related to an issue pending before HQ, we are precluded from ruling on this style. When the issue before HQ has been resolved, you may resubmit your request for a prospective ruling.
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