CLA-2-62:OT:RR:NC:N3:357
Ashley Ahrens
Noatum Logistics
20 North Martingale Road
Schaumburg, IL 60173
RE: The tariff classification of men’s and women’s woven jackets from Taiwan
Dear Ms. Ahrens:
In your letter dated December 5, 2024, you requested a tariff classification ruling on behalf of your client, Road Runner Sports. The samples will be returned.
Style 15028 is a men’s jacket constructed from a 100% polyester woven fabric treated with a C0 durable water repellant (DWR) and quilted in horizontal rows to a nonwoven polyfill batting. 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 sleeves with hidden elastic cuffs, and a one-inch faced hem. The garment also includes zippered pockets below the waist and an internal welt pocket.
Style 25024 is a women’s jacket constructed from a 100% polyester woven fabric treated with a C0 durable water repellant (DWR), and quilted in horizontal rows to a nonwoven polyfill batting. 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 sleeves with hidden elastic cuffs, and a one-inch faced hem. The garment also includes zippered inseam pockets below the waist and an internal welt pocket.
Style 15029 is a men’s sleeveless padded jacket constructed from a 100% polyester woven fabric treated with a C0 durable water repellant (DWR), and quilted in horizontal rows to a nonwoven polyfill batting. 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, hidden elastic arm holes, and a one-inch faced bottom. The garment also includes zippered pockets below the waist and an internal welt pocket.
In your letter, you provided an independent laboratory report indicating that style 15029 qualifies as water-resistant when tested under AATCC Test Method 35. However, by application of GRI 1 and GRI 6, style 15029 is classified as a sleeveless padded jacket and, therefore, does not qualify for classification under a water-resistant subheading.
You also provided independent laboratory reports indicating styles 15028 and 25024 qualify as water resistant when tested under 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 of the Harmonized Tariff Schedule of the United States (HTSUS) specifies that water resistance must be achieved through the application of rubber or plastics to the outer shell, lining, or inner lining. Please note that the plastics used in eco-friendly DWRs, including C0 DWRs, may be challenging to detect unless the fabric is significantly treated. We recommend retaining a sample of the DWR utilized in the production of the goods to present to the CBP officer in the event that the garments undergo water resistance testing at the CBP laboratory.
Style 15028 is eligible for water resistant classification. If the garment passes the water resistant test as specified 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 percent ad valorem.
If style 15028 does not pass the water resistant test, then the applicable subheading for the garment will be 6201.40.7500, 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: Other: Men’s. The rate of duty will be 27.7 percent ad valorem.
Style 25024 is eligible for water resistant classification. If the jacket passes the water resistant test as specified in Additional U.S. Note 2 to Chapter 62, HTSUS, then the applicable subheading for the garment 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 rate of duty will be 7.1 percent ad valorem.
If style 25024 does not pass the water resistant test, the applicable subheading for the garment will be 6202.40.7511, 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: Women’s. The rate of duty will be 27.7 percent ad valorem.
The applicable subheading for style 15029 will be 6201.40.6020 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: Padded, sleeveless jackets: Other. The rate of duty is 14.9 percent 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