The tariff classification of men’s and women’s garments from Cambodia and Indonesia

N253802 June 23, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6210.40.5050; 6210.40.5020 Mr. Adam Hill Scarbrough International Ltd. 10841 NW Ambassador Dr. Kansas City, MO 64153 RE: The tariff classification of men’s and women’s garments from Cambodia and Indonesia Dear Mr. Hill: In your letter dated May 20, 2014, you requested a tariff classification ruling. Your samples will be returned as requested. Style 14F2006 is a woman’s hip-length jacket constructed from 90% polyester and 10% spandex woven fabric. The garment features a full front opening that is secured by a zipper closure extending to the top of the collar, long sleeves with thumb slots, pockets above the waist and a hemmed bottom. Style 14F3007 is a man’s outerwear vest constructed from 100% polyester woven fabric, which has a visible polyurethane coating on the inner surface.  The fully lined vest extends to the hip and features a full front opening that is secured by a zipper closure which extends to the top of the collar, two vertical pockets with zipper closures at the waist, a pocket with a zipper closure at the right chest, and a draw cord tightening through the bottom hem. Style 14F3010 is a man’s hip-length jacket constructed from 100% polyester woven fabric, which has a visible polyurethane coating on the inner surface.  The fully lined jacket features a full front opening that is secured by a zipper closure, which extends to the top of the collar, long sleeves with adjustable hook and loop at the wrist, two vertical pockets with zipper closures at the waist, and a draw cord tightening through the bottom hem. With your letter you submitted two test reports from an independent laboratory certifying that the fabric used in these garments 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. Based on the information you provided the applicable subheading for the style 14F2006 will be 6202.93.4500, 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: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Water resistant. The rate of duty will be 7.1 percent ad valorem. As for styles 14F3007 and 14F3010, in accordance with Legal Note 5 of Chapter 62 of the Harmonized Tariff Schedules of the United States (HTSUS), when goods are prima facie classifiable in both headings 6210 and in other headings in Chapter 62, excluding 6209, they are to be classified in heading 6210. The applicable subheading for the style 14F3007 will be 6210.40.5050, HTSUS, which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men’s or boys’ garments: Of man-made fibers: Other: Other. The rate of duty will be 7.1 percent ad valorem. The applicable subheading for the style 14F3010 will be 6210.40.5020, HTSUS, which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men’s or boys’ garments: Of man-made fibers: Other: Anoraks (including ski-jackets), windbreakers and similar articles. The rate of duty will be 7.1 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 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 Natalie Hanson via email at natalie.hanson@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division