The tariff classification of a unisex garment from China

N291864 December 5, 2017 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.50.5555 Mr. Greg Vosper Dryrobe Limited Unit 4 Velator Way BRAUNTON EX 33 2FB United Kingdom RE: The tariff classification of a unisex garment from China Dear Mr. Vosper: In your letter dated October 10, 2017, you requested a tariff classification ruling. The ruling was returned to you for additional information, and was resubmitted to this office on November 8, 2017. The sample will be retained for our files. The sample received, “Dryrobe Advance,” is described as a weather-proof outdoor changing robe. Per information we found on your website, the garment is designed for a person to change out of sports clothing or wetsuits outdoors. This is accomplished through the design of the garment, which has oversized sleeves and an unstructured body which allows plenty of room for the wearer to pull his or her arms inside to change clothes, get dry, and stay warm. The garment is constructed from 100% nylon woven fabric, which is visibly coated with polyurethane on the inner surface. The garment is lined with 51% acrylic 49% polyester fleece, and features a full front opening secured by a reversible two-way zipper closure, elbow-length, hemmed sleeves, and a fleece-lined hood. There are multiple pockets throughout the garment including fleece-lined pockets at the waist, a small, internal zippered entry pocket at the chest for holding a wallet or audio device, and a large, unsecured fleece-lined pocket in the lower third of the front panel that your website states is for storing underwear, clothing or thermal base layers. Our research indicates that the “Dryrobe” sizing depends on the height and waist measurement of the wearer. The unstructured styling of the garment is not specifically designed for one of the sexes, and is therefore suitable for either male or female use. Note 8 to Chapter 62 states that garments which cannot be identified as either men’s or boys’ garments or as women’s or girls’ garments are to be classified in the headings covering women’s or girls’ garments. In your letter, you state the “Dryrobe” is fully waterproof and in support of your claim, you provided an independent laboratory report, which did not include a test for water resistance. Please note that water resistant Harmonized Tariff Schedule of the United States (HTSUS) classifications require garments to meet the definition of water resistant as specified in Additional U.S. Note 2 to Chapter 62. There are no specific classifications for waterproof garments included in the HTSUS. Note 5 to Chapter 62 states that garments, 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. Consequently, the applicable subheading for the changing robe will be 6210.50.5555, HTSUS, which provides for Garments made up of fabrics of heading 5602, 5603, 5903, 5906, or 5907: Other women’s or girls’ garments: Other: Of man-made fibers: Other: Other. The rate of duty will be 7.1% 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. 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 at deanna.m.boldt@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division