The tariff classification of a woman's jacket from China.
Issued July 25, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6102.30.2010
Headings: 6102
Product description
You submitted one garment. Style A is a woman's reversible jacket constructed from PVC fabric on one side and imitation fur, knit fabric on the other side. The jacket features a fur collar, long sleeves, a full front opening with 4 button closures on each side, 2 front slant, inset pockets in the waist area and a hemmed bottom. Your sample is being returned. The essential character of the jacket is imparted by the item which would be classified last in the tariff schedules, namely, the side composed of the imitation fur, knit fabric, Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), 3(c), noted.
CBP rationale
The applicable subheading for style A will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's overcoat, carcoats .
Full text
NY B86613 July 25, 1997 CLA-2-61:RR:NC:TA:359 B86613 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Mr. Paul M. Lichstein Beijing Trade Exchange, Inc. 701 E. Street, SE Washington, DC 20003 RE: The tariff classification of a woman's jacket from China. Dear Mr. Lichstein: In your letter dated June 12, 1997 you requested a tariff classification ruling. You submitted one garment. Style A is a woman's reversible jacket constructed from PVC fabric on one side and imitation fur, knit fabric on the other side. The jacket features a fur collar, long sleeves, a full front opening with 4 button closures on each side, 2 front slant, inset pockets in the waist area and a hemmed bottom. Your sample is being returned. The essential character of the jacket is imparted by the item which would be classified last in the tariff schedules, namely, the side composed of the imitation fur, knit fabric, Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), 3(c), noted. The applicable subheading for style A will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's overcoat, carcoats ...and similar articles, knitted, other than those of heading 6104: of manmade fibers. The duty rate will be 29.5% ad valorem. The jacket falls within textile category designation 635. Based upon international textile trade agreements products of China are subject to quota restraints and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 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 Mike Crowley at 212-466-5852. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division
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