Main Idea: Classification of apparel items requires a specifically robust understanding and reading of the applicable Section and Chapter notes, as noted by the unisex and water repellant provisions of Chapter 62.

In ruling N328725 (Oct. 28, 2022), U.S. Customs and Border Protection (CBP) discusses the tariff classification of a unisex children’s jacket from Vietnam.  The jacket is reversable, constructed with 100% nylon woven fabric on both sides and treated with durable water repellent.  The jacket at issue is identified as a unisex jacket and contains the following varying features on each side:

• Side 1: The jacket’s back panel, sleeves, yokes, and hood are constructed from 100% nylon woven fabric, which is quilted in horizontal rows to a nonwoven manmade batting.  The quilted side features a full front opening with a reverse coil zipper extending to the base of a scuba-type hood, an internal storm flap, long sleeves with an elasticized hem, and a hemmed bottom. In contrast, the front panels are unquilted. 

• Side 2: On this side, the 100% nylon fabric is unquilted and the inside serves as an insulated quilted lining.  This unquilted side features a full front opening with a reverse coil zipper that extends to the base of a scuba-type hood, an outer storm flap, zippered welt pockets, and a hemmed bottom.

CBP states that Note 9 to Chapter 62 of the Harmonized Tariff Schedule of the United States (HTSUS) provides the following:

“9. Garments of this chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments, and those designed for right over left closure at the front as women’s or girls’ garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.

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.”

CBP determines that the garment at issue is classified under the women’s or girls’ subheading because the jacket does not have a directional closure, is not designed for one specific gender, and comes in sizes that accommodates both sexes.  

In addition, as noted above, the jacket is identified as being “water repellent.”  Additional U.S. Note 2 to Chapter 62 of the HTSUS provides, in relevant part, that for classification purposes:

“[T]he term “water resistant” means that garments classifiable in those subheadings must have a water resistance (see current version of ASTM D7017) such that, under a head pressure of 600 millimeters, not more than 1.0 gram of water penetrates after two minutes when tested in accordance with the current version of AATCC Test Method 35. This water resistance must be the result of a rubber or plastics application to the outer shell, lining or inner lining.”

CBP determines that the provided the jacket passes the water resistant test specified under Additional U.S. Note 2 of Chapter 62, the jacket is classifiable under subheading 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 is 7.1% ad valorem.

CBP additionally determines that should the jacket fail the water resistance test, it is classifiable under subheading 6202.40.7521, 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: Girls.”  The rate of duty is 27.7 % ad valorem.