CLA-2-62:OT:RR:NC:N3:357
Sushma Sharma
Lush Manufacturing LTD
8680 Cambie Street
Vancouver, BC V6P 6M9
Canada
RE: The tariff classification of a jacket from Cambodia and a sleeveless padded jacket from China
Dear Ms. Sharma:
In your letter dated January 15, 2025, you requested a tariff classification ruling. You state in correspondence with this office that samples are not available for review. The following classification decision is based on the documents and pictures received, along with responses to this office’s inquiries for additional information.
Style STORMTECH HBX-1 is a men's jacket made from a two-layer laminated fabric, consisting of an outer layer of 100% polyester woven fabric and an inner layer of thermoplastic polyurethane film, bonded together. The laminated fabric is quilted in horizontal rows to a nonwoven polyfill batting. The fully lined garment features a full front opening that extends to the base of a scuba-type hood, an inner storm flap, long sleeves with elastic cuffs, and an elastic hem. The hood contains an elastic drawcord with locks for adjusting around the face and a zip-off insulated trim. The garment also includes zippered pockets below the waist, an interior zippered chest pocket, and interior mesh pockets.
Style EXP120PFV is a men’s sleeveless padded jacket made from a 100% nylon woven fabric quilted to a poly fill nonwoven batting and lined with 100% polyester woven fabric. The garment features a full front opening with a reverse coil zipper that extends to the top of a stand-up collar, reverse coil zippered pockets below the waist, elastic bound armholes, and a hemmed bottom fitted with an elastic cord and toggle for tightening around the body. The garment also includes an interior chest pocket that can be used to pack and store the garment.
In your letter, you suggest style STORMTECH HBX-1 should be classified under 6202.40.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ water resistant man-made fiber anoraks, windbreakers and similar articles.
Note 3 to Chapter 59 provides that:
[t]extile fabrics laminated with plastics means products made by the assembly of one or more layers of fabrics with one or more sheets or film of plastics which are combined by any process that bonds the layers together, whether or not the sheets or film of plastics are visible to the naked eye in the cross-section.
Upon review of documentation and responses to questions regarding the fabric, we find the fabric used to make STORMTECH HBX-1 meets the Note 3 Chapter 59 definition of textile fabrics laminated with plastics. Specifically, you state the fabric consists of a layer of fabric assembled with a thermoplastic polyurethane film. These layers are bonded together. Therefore, the fabric used to make the garment is classified in heading 5903, HTSUS.
Heading 6210, HTSUS, provides for:
[g]arments made up of fabrics of heading 5602, 5603, 5903, 5906, or 5907.
Note 6 to Chapter 62 provides that:
[a]rticles which are, prima facie, classifiable both in heading 6210 and in other headings of this chapter, excluding heading 6209, are to be classified in heading 6210.
Therefore, the applicable subheading for style STORMTECH HBX-1 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 percent ad valorem.
In your letter, you also state the sleeveless padded jacket should be classified under 6201.93.5220, HTSUS. However, this HTSUS subheading has been invalid since the reorganization of the HTSUS in January 2022.
Therefore, the applicable subheading for style EXP120PFV will be 6201.40.6020, HTSUS, which provides for Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (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 will be 14.9 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6201.40.6020, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15 in addition to subheading 6201.40.6020, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
Effective February 4, 2025, in accordance with the President’s Executive Order “Imposing Duties to Address the Synthetic Opioid Supply Chain in the People’s Republic of China,” all products of China and Hong Kong as provided by heading 9903.01.20 in Section XXII, Chapter 99, Subchapter III, U.S. Note 2(s), HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.20, in addition to subheading 6201.40.6020, HTSUS, listed above.
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