The tariff classification of women’s jackets and a vest from Vietnam and China

N318537 July 2, 2021 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6102.30.2010; 6110.30.3035; 6202.93.5511; 9903.88.15 Ms. Amy Smith Kohl’s, Inc. N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of women’s jackets and a vest from Vietnam and China Dear Ms. Smith: In your letter dated March 26, 2021, you requested a tariff classification ruling. Per your request, the samples will be returned. Style WT13A210 is a women’s hip-length jacket constructed from knit and woven fabric components. The hood, sleeves, and back panel are constructed from 95% polyester, 5% spandex knit fabric, which is heavily napped on the inside. The side panels, shoulders, and inner cuffs are constructed from 84% polyester, 14% rayon, 2% spandex ribbed knit fabric. Most of the front panels are constructed from 100% polyester woven fabric quilted to a polyester fill batting, which is lined with a woven fabric. The garment features a full front opening with a zipper closure that extends to the top of a stand-up collar, a hood, long hemmed sleeves with thumb holes, pockets below the waist, and a hemmed bottom. Garments made from knit and woven components are classified in accordance with General Rule of Interpretation (GRI) 3. Except under certain conditions, when one component comprises over 60% of the surface area, it usually imparts the essential character. One exception is when one of the other components provides a visual and significant decorative effect. While we agree that the woven quilted fabric provides a decorative effect, the ribbed knit side panels, inner cuffs, and shoulders are also decorative. The padding on the woven quilted fabric is very thin and does not significantly add warmth to the garment. The knit fleece fabric, however, comprises 65% of the surface area, represents more than 50% of the weight of the garment, is valued higher than the woven component, and therefore imparts the essential character. Style WT13A211 is a women’s thigh-length jacket constructed from knit and woven fabric components. The sleeves, collar, shoulder, and side panels are constructed from 95% polyester, 5% spandex knit fabric, which is heavily napped on the inside. Most of the front and back panels are constructed from 100% polyester woven fabric quilted to a polyester fill batting, which is lined with a woven fabric. The garment features a full front opening with a zipper closure that extends to the top of a stand-up collar, long sleeves with thumb holes, pockets below the waist, a zippered chest pocket, a back vent, and a hemmed bottom. According to your letter, neither the knit nor the woven fabric makes up over 60% of the surface area, and the weight and value of the woven quilted and knit fabrics are similar. Also, each fabric contributes to the garment’s usefulness. Neither fabric imparts the essential character of the garment, so it is classified under GRI 3(c), under heading 6202, the heading that occurs last in the tariff of those which equally merit consideration. WT13A212 is a women’s vest constructed from knit and woven fabric components. The front yokes, back yoke, and waist overlays are constructed from 84% polyester, 14% rayon, 2% spandex ribbed knit fabric. The collar, back panel, waist inserts, and front yokes are constructed from 95% polyester, 5% spandex knit fabric, which is heavily napped on the inside. The front chest and lower front area are constructed from 100% polyester quilted woven fabric. The garment features a stand-up collar, a full front opening with a zipper closure, finished armholes, two front pockets (one on either side) with snap closures, and a hemmed bottom extending to below the waist. The man-made knit fabric imparts the essential character. The applicable subheading for style WT13A210 is 6102.30.2010, 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, 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. The applicable subheading for stye WT13A211 is 6202.93.5511, 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 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 is 27.7 percent ad valorem. The applicable subheading for style WT13A212 will be 6110.30.3035, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Vests, other than sweater vests: Women’s or girls’. The rate of duty will be 32 percent ad valorem. In correspondence with this office, you state that WT13A210 will be produced in China. Please note that 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 7.5 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, including information on exclusions and their effective dates, 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