B86637 B8 Ruling Active

The tariff classification of a women's jacket from China.

Issued July 2, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6210.50.3000

Headings: 6210

Product description

The shell is made from fabric-backed embossed polyvinyl chloride, and there is a layer of fiberfill insulation incorporated between that exterior material and the woven man-made lining. The jacket features a full frontal opening with button closures and a fold-down collar and lapels. There is a flapped patch pocket just below the waist, and a vertical slash chest pocket on each front panel.

CBP rationale

The applicable subheading for the style #8003, women's jacket, will be 6210.50.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5906, or 5907: Other women's or girls' garments: Of man-made fibers: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric.

Full text

PD B86637 July 2, 1997 CLA-2-62:S:N:N:HO6 REH CATEGORY: Classification TARIFF NO.: 6210.50.3000 AEI-Radix Brokerage Services 6758 Commerce Court Drive Blacklick, OH 43004 Attention: Jonna Barr RE: The tariff classification of a women's jacket from China. Dear Ms. Barr: In your letter dated June 6, 1997, you requested a tariff classification on behalf of Value City Imports. A representative sample of a women's hip-length jacket, identified as Style #8003, was submitted for our examination. The shell is made from fabric-backed embossed polyvinyl chloride, and there is a layer of fiberfill insulation incorporated between that exterior material and the woven man-made lining. The jacket features a full frontal opening with button closures and a fold-down collar and lapels. There is a flapped patch pocket just below the waist, and a vertical slash chest pocket on each front panel. The applicable subheading for the style #8003, women's jacket, will be 6210.50.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5906, or 5907: Other women's or girls' garments: Of man-made fibers: 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 6.5 percent ad valorem. -2- A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). Sincerely, Michael D'Ambrosio Service Port Director St. Albans, Vt.

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