The tariff classification of outerwear’s garments from Vietnam

N249860 February 19, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6202.13.4020 Mr. Robert Loewenstein Laufer Group Int’l 20 Vesey Street Suite 601 New York, NY 10007 RE: The tariff classification of outerwear’s garments from Vietnam Dear Mr. Loewenstein: In your letter dated January 24, 2014, you requested a tariff classification ruling on behalf of IS WP Lavori USA. Your samples will be returned. Style SM1550M142 is a man’s hip length jacket quilted to a nonwoven batting.  The jacket is composed of a 100% polyester woven fabric that has a coating on the inner surface. The coating is not visible as that term is defined in the tariff; therefore, Harmonized Tariff Schedule of the United States (HTSUS) 6210 does not apply.  The jacket features a full front opening secured by a double-pull zipper closure, a ribbed knit collar, long sleeves with rib knit cuffs, slanted pockets secured by snap closures at the waist, and a ribbed knit waistband.  Style 132MBRCPS0001 is a man’s hip length jacket composed of 50% cotton and 50% polyester woven fabric.  The jacket features a full front opening secured by a double pull zipper closure, a stand up collar, long sleeves with rib knit cuffs, slanted pockets with flap and button closures at the waist, and a ribbed knit waistband.  Style SW1326A is a woman’s coat composed of 100% nylon woven fabric quilted to a nonwoven batting.  The coat extends from the shoulders to the mid-thigh area and features a full front opening secured by a zipper closure, a ribbed knit collar, long sleeves with rib knit cuffs and thumb slots, slanted pockets secured by zipper closures below the waist, and a hemmed bottom.  With your letter you, submitted a test report from an independent laboratory certifying that styles SM1550M142 and 132MBRCPS0001 passed the water resistance test. We have not confirmed those results in our own laboratory; however, the CBP officer handling the transaction may choose to do so at the time of importation. We also note that the fiber content of style 132MBRCPS0001 is a 50/50 blend. Section XI, Note (2)A, HTSUS, states: When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Therefore, since style 132MBRCPS0001 is a blend of 50% cotton and 50% polyester, the garment will be classified under the provision that occurs last. In this case, it is the man-made fibers. Garments that are claimed to be constructed from such a blend are subject, upon importation, to laboratory analysis to verify the actual weight of the component fibers Please be advised that a slight variation from the above stated fiber content may affect the classification and the textile category designation of the subject garment. Based on the information you provided, the applicable subheading for styles SM1550M142 and 132MBRCPS0001 will be 6201.93.3000, 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: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Water resistant. The duty rate will be 7.1 percent ad valorem. Since style SM1550M142 is made from quilted fabric, you should obtain and retain identical shell fabric piece goods prior to quilting in the event that Customs conducts a laboratory test for water resistance on a sample, and that garment does not pass the test due to the quilt stitching. For style SW1326A, you submitted a test report from an independent laboratory certifying that the garment passed the water resistance test. Because this garment has the character of a coat rather than an anorak or similar garment, it is not eligible for classification under the water resistant subheadings of the tariff. The applicable subheading for style SW1326A will be 6202.13.4020, 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: Overcoats, carcoats, capes, cloaks and similar coats: Of man-made fibers: Other: Other: Other: Women’s.  The rate of duty will be 27.7 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division