The tariff classification of unisex freezer jackets from India

N315968 November 30, 2020 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.93.5511 Ms. Nikki Foltz Team Customs Brokerage, Inc. 7280 Alum Creek Dr. Columbus, OH 43217 RE: The tariff classification of unisex freezer jackets from India Dear Ms. Foltz: In your letter dated November 17, 2020, you requested a tariff classification ruling on behalf of your client Fortdress America, LLC. The samples will be returned. Style FTJ22-US is a unisex hip-length jacket constructed from 100% polyamide woven fabric lined with a polyester woven fabric quilted together with a nonwoven polyester fill batting. The garment features a full front opening secured with a zipper closure that extends to the base of a faux-fur-lined, stand-up collar. The collar includes a fleece-lined, hook and loop closure flap. The jacket includes a partially elasticized waist, an interior storm flap, long sleeves with ribbed knit cuffs, and a hemmed bottom. It also contains a chest pocket, pockets below the waist, a pen pocket, zippered interior pockets, and a microphone loop. Reflective tape is sewn into the parting seams, and a band of reflective tape is sewn around the arms and waist. Style FTJ22HV-US is a unisex hip-length jacket constructed from 100% polyamide woven fabric lined with a polyester woven fabric quilted together with a nonwoven polyester fill batting. The garment features a full front opening secured with a zipper closure that extends to the base of a faux-fur-lined, stand-up collar. The collar includes a fleece-lined, hook and loop closure flap. The jacket includes a partially elasticized waist, an interior storm flap, long sleeves with ribbed knit cuffs, and a hemmed bottom. It also contains a chest pocket, pockets below the waist, a pen pocket, zippered interior pockets, and a microphone loop. Reflective piping is sewn into the parting seams and two bands of reflective tape are sewn around the arms and waist. The applicable subheading for styles FTJ22-US and FTJ22HV-US will be 6202.93.5511, Harmonized Tariff Schedule of the United States (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: Other: Other: Women’s. The rate of duty will be 27.7% 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 via email at deanna.m.boldt@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division