C87972 C8 Ruling Active

The tariff classification of a boy's jacket from China

Issued June 5, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6201.92.2061

Headings: 6201

Product description

The garment is lined with a knit fleece 75% polyester/25% rayon fabric which is quilted to a non-woven polyester fill. The jacket has a shirt-style collar and a full front opening secured by five left-over-right button closures. There are two chest pockets secured by flaps with a one button closure, two front slash pockets at the waist, an inner pocket with a button closure, long sleeves with a one button closure on the sleeve cuffs and a straight bottom hem. The sample is being returned to you as you have requested.

CBP rationale

The applicable subheading for the jacket will be 6201.92.2061, Harmonized Tariff Schedule of the United States (HTS), which provides for other boys' anoraks, windbreakers and similar articles, of cotton.

Full text

NY C87972 June 5, 1998 CLA-2-62:RR:NC:WA:357 C87972 CATEGORY: Classification TARIFF NO.: 6201.92.2061 Ms. Laura Noonen Abercrombie & Fitch Co. Four Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of a boy's jacket from China Dear Ms. Noonen: In your letter dated May 11, 1998, you requested a classification ruling. The sample submitted, style number BF4119, is a boy's jacket constructed of an outershell composed of a woven plaid non-brushed 100% cotton fabric. The garment is lined with a knit fleece 75% polyester/25% rayon fabric which is quilted to a non-woven polyester fill. The jacket has a shirt-style collar and a full front opening secured by five left-over-right button closures. There are two chest pockets secured by flaps with a one button closure, two front slash pockets at the waist, an inner pocket with a button closure, long sleeves with a one button closure on the sleeve cuffs and a straight bottom hem. The sample is being returned to you as you have requested. The applicable subheading for the jacket will be 6201.92.2061, Harmonized Tariff Schedule of the United States (HTS), which provides for other boys' anoraks, windbreakers and similar articles, of cotton. The duty rate will be 9.8 percent ad valorem. The jacket falls within textile category designation 334. Based upon international textile trade agreements products of China are presently 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 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. If you have any questions regarding the ruling, contact National Import Specialist W. Raftery at 212-466-5851. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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