10 newer rulings cite the same tariff codes.

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

F88765 F8 Ruling Active

The tariff classification of a jacket from China.

Issued July 18, 2000 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

F8 F88765 (July 18, 2000)

Tariff classification

HTS codes: 6113.00.1010

Headings: 6113

Product description

The submitted sample is a Style # 802233 Faux Leather Jacket constructed of knit 100% cotton fabric that is coated with a 95% PVC/5% PU plastic material that completely obscures the underlying fabric. The women’s jacket features a full front right over left button closure and two “hidden” side slash pockets.

CBP rationale

The applicable subheading for the Style # 802233 Faux Leather 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: Women's or girls'.

Full text

NY F88765 July 18, 2000 CLA-2-61:RR:NC:3:353 F88765 CATEGORY: Classification TARIFF NO.: 6113.00.1010 Ms. Candace Koenig Perry Ellis Sportswear 575 Fifth Avenue 27th Floor New York, NY 10018 RE: The tariff classification of a jacket from China. Dear Ms. Koenig: In your letter dated June 19, 2000 you requested a tariff classification ruling. The submitted sample is a Style # 802233 Faux Leather Jacket constructed of knit 100% cotton fabric that is coated with a 95% PVC/5% PU plastic material that completely obscures the underlying fabric. The women’s jacket features a full front right over left button closure and two “hidden” side slash pockets. The applicable subheading for the Style # 802233 Faux Leather 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: Women's or girls'.” The rate of duty will be 5.3% ad valorem There are no quota or visa requirements for this merchandise. 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 Kenneth Reidlinger at 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Follow F88765

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.