10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

D88188 D8 Ruling Active

The tariff classification of a jacket from Hong Kong.

Issued March 15, 1999 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

D8 D88188 (March 15, 1999)

Tariff classification

HTS codes: 6113.00.1010

Headings: 6113

Product description

A girls hip-length cold weather jacket, representing style #SYN.1234, was submitted for our examination. The shell is made from fabric-backed polyurethane material embossed with a weave-like pattern. The jacket has a full frontal zippered opening, a self fabric stand up collar, and fiberfill insulation quilted to the outside shell. There is a full woven man-made lining and diagonal slash waist pockets on either front panel.

CBP rationale

The applicable subheading for the style #SYN.1234, jacket, will be 6113.00.1010, Harmonized Tariff Schedule of the United States (HTS), which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906, or 5907: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric.

Full text

PD D88188 March 15, 1999 CLA-2-61:S:N:N:REH:HO6 D88188 CATEGORY: Classification TARIFF NO.: 6113.00.1010 Evans, Wood & Caulfield, Inc. 20 West Lincoln Avenue Valley Stream, NY 11580 Attention: Jill A. Neder RE: The tariff classification of a jacket from Hong Kong. Dear Ms. Neder: In your letter dated February 12, 1999, you requested a tariff classification on behalf of Synergy International. The sample provided is being returned as requested. A girls hip-length cold weather jacket, representing style #SYN.1234, was submitted for our examination. The shell is made from fabric-backed polyurethane material embossed with a weave-like pattern. The jacket has a full frontal zippered opening, a self fabric stand up collar, and fiberfill insulation quilted to the outside shell. There is a full woven man-made lining and diagonal slash waist pockets on either front panel. The applicable subheading for the style #SYN.1234, jacket, will be 6113.00.1010, Harmonized Tariff Schedule of the United States (HTS), which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906, or 5907: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric... Coats and jackets: Womens or girls... The rate of duty will be 5.7 percent ad valorem. 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 Part 177 of the Customs Regulations (19 C.F.R. 177). Sincerely, Timothy G. Moran Service Port Director St. Albans, Vt.

View original on CBP CROSS →

More rulings on the same tariff codes

Follow D88188

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.