The tariff classification of a woman’s jacket from Guatemala

N359709 April 3, 2026 CLA-2-62:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6202.40.7000; 6202.40.7511 Heather Jacobson Nakachi Eckhardt & Jacobson, P.C. 450 Alaskan Way South, Suite 200 Seattle, WA 98104 RE: The tariff classification of a woman’s jacket from Guatemala Dear Ms. Jacobson: In your letter dated March 12, 2026, written on behalf of Grundens USA Ltd., you requested a tariff classification ruling. Your sample will be returned. The sample submitted, “Kyrall Women’s Hoodie”, style number S20027-025-00140, is a woman’s hip-length pullover jacket that is constructed of 93% polyester, and 7% spandex woven fabric that is heavily brushed on the inside. The garment features a hood, partial front opening secured with zipper closures, a kangaroo pocket, long sleeves with self-fabric thumb hole cuffs, and a self-fabric bottom. In your letter you state the garment is water resistant in accordance with the requirements of Harmonized Tariff Schedule of the United States (HTSUS), Chapter 62, Additional U.S. Note 2. We have not confirmed the results in our own laboratory, but the Customs and Border Protection officer handling the transaction may choose to do so at the time of importation. If the jacket passes the water-resistant test as specified in HTSUS, Chapter 62, Additional U.S. Note 2, then the applicable subheading for style S20027 will be 6202.40.7000, 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: Of man-made fibers: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Other: Other: Other: Other: Water resistant. The duty rate will be 7.1 percent ad valorem. If the jacket does not pass the water resistant test, the applicable subheading for style S20027-025-00140 will be 6202.40.7511, 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: Of man-made fibers: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Other: Other: Other: Other: Other: Women’s The rate of duty will be 27.7 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Rosemarie Hayward at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, (for) James Forkan Designated Official Performing the Duties of the Division Director National Commodity Specialist Division