The tariff classification of women’s and men’s jackets from China.

N306272 December 18, 2019 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6101.30.2010; 6102.30.2010; 9903.88.15 Ms. Breanna Woicekowski Vantage Apparel 100 Vantage Drive Avenel, NJ 07007 RE: The tariff classification of women’s and men’s jackets from China. Dear Ms. Woicekowski: In your letter dated September 11, 2019, you requested a tariff classification ruling. The sample was destroyed in laboratory analysis and will not be returned. Style 7355 is a men’s hip-length jacket constructed from a 100% polyester, woven fabric bonded to a knit fabric. The Customs and Border Protection (CBP) laboratory analyzed the garment and found that the fabric is constructed of a woven face fabric bonded to a weft knit pile fabric. The garment features a full front opening with a zipper closure that extends to the top of a stand-up collar, an inner storm flap, zippered pockets below the waist, long sleeves, and a hemmed bottom. The long sleeves are finished with elastic binding. In your letter, you also request the classification of style 7356, a women’s version of the men’s jacket style 7355. You state that both styles are constructed from the same fabric and contain identical features. No sample was provided. The tariff classification of the jackets is governed by the tariff rules used to classify the laminated fabric. Note 1(c) to Chapter 60, Harmonized Tariff Schedule of the United States (HTSUS), states that knitted pile fabrics that are laminated remain classified in heading 6001. Consequently, the bonded knit pile fabric is not considered a fabric of heading 5903. You state in your letter that the garments pass the water resistant requirements as described in Additional U.S. Note 2 to Chapter 62, HTSUS. Please be advised that the garments cannot be classified as water resistant because there are no knit water resistant HTSUS subheadings in the tariff. The applicable subheading for Style 7355 will be 6101.30.2010, HTSUS, which provides for Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted, other than those of heading 6103: Of man-made fibers: Other: Other: Men’s. The rate of duty is 28.2 percent ad valorem. The applicable subheading for Style 7356 will be 6102.30.2010, HTSUS, which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Other: Women’s. The rate of duty is 28.2 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6101.30.2010, HTSUS, unless specifically excluded, are subject to an additional 15 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 6101.30.2010, HTSUS, listed above. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6102.30.2010, HTSUS, unless specifically excluded, are subject to an additional 15 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 6102.30.2010, 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, 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. 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 via email at deanna.m.boldt@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division