A83068 A8 Ruling Active

The tariff classification of a woman's jacket from China

Issued May 29, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6210.50.7000

Headings: 6210

Product description

The submitted sample, style number E24174, is a woman's jacket. The garment is manufactured from 100 percent cotton woven fabric which has been coated with polyurethane. The polyurethane coating completely obscures the underlying fabric. The jacket features a full frontal opening with a zipper closure. The garment has a pointed collar and long sleeves with cuffs secured by button closures. The jacket extends below the waist. The submitted sample will be returned under separate cover.

CBP rationale

The applicable subheading for the jacket will be 6210.50.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906, or 5907; other women's or girls' garments.

Full text

PD A83068 May 29, 1996 CLA-2-62:PD:A:TC:I:I04 A83068 CATEGORY: Classification TARIFF NO.: 6210.50.7000 Esta Knipper, Vice President Abe M. Knipper, Incorporated Customs Broker 80 Sheridan Boulevard Inwood, New York 11096 RE: The tariff classification of a woman's jacket from China Dear Ms. Knipper: In your letter dated April 26, 1996, you requested a tariff classification ruling on behalf of Kenar Enterprises, 380 Route 46, Totowa, New Jersey. The submitted sample, style number E24174, is a woman's jacket. The garment is manufactured from 100 percent cotton woven fabric which has been coated with polyurethane. The polyurethane coating completely obscures the underlying fabric. The jacket features a full frontal opening with a zipper closure. The garment has a pointed collar and long sleeves with cuffs secured by button closures. The jacket extends below the waist. The submitted sample will be returned under separate cover. The applicable subheading for the jacket will be 6210.50.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906, or 5907; other women's or girls' garments...other: having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric. The rate of duty will be 5.9 percent ad valorem. 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. Sincerely, Signed by Jayson P. Ahern Port Director Miami International Airport

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