CLA-2-62:OT:RR:NC:N3:357
Andrea Liebig
W.L. Gore & Associates, Inc.
101 Lovett Drive
Elkton, MD 21921
RE: The tariff classification of a windbreaker from Vietnam
Dear Ms. Liebig:
In your letter dated January 28, 2025, you requested a tariff classification ruling. Per your request, the sample will be returned.
Style 101202, Concurve GWS, is a women's windbreaker made from a 100% nylon woven fabric treated with a durable water repellent (DWR), and lined with a 2-layer laminated fabric consisting of a 100% polyamide knit fabric bonded to a polyethylene film. The lining extends to the zipper. The garment includes a lightweight, 100% polyester, knit pile fabric interlining sewn between the outer shell and the lining.
The garment features a full front opening with a zipper closure extending to the top of a stand-up collar and an inner storm flap. It includes long sleeves with articulated elbows and elastic inserts, zippered welt pockets below the waist, and a curved hem with elastic inserts at the side seams.
In your letter, you state the DWR treated outer shell does not pass the AATCC 35 water resistant test; however, you state the lining fabric is water resistant. 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 states in pertinent part:
[t]he term ‘water resistant’ means that garments classifiable in those subheadings must have a water resistance (see current version of ASTM D7017) 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. This water resistance must be the result of a rubber or plastics application to the outer shell, lining or inner lining.
Given a plastic layer is bonded to the lining fabric, and you state the lining passes the water resistant test, the garment is eligible for water resistant classification.
Therefore, if style 101202 passes the water resistant test as specified in Additional U.S. Note 2 to Chapter 62, Harmonized Tariff Schedule of the United States (HTSUS), then the applicable subheading for style 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%.
If style 101202 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 6202.40.7511, 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%.
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