10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a coat from Korea.
Issued September 29, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G81482 (September 29, 2000)
Tariff classification
HTS codes: 6113.00.1010
Headings: 6113
Product description
The submitted sample is a Style G1T24357 Ladies 100% Polyester Laminated Zip Front Coat. It is constructed of knit 100% polyester fabric that is laminated with an embossed compact polyurethane plastic material that completely obscures the underlying fabric. The coat is long sleeve, covers to above the knees, and features a collar, ¾ length front zipper closure, right over left storm flap, and two flap pockets at the waist.
CBP rationale
The applicable subheading for the Style G1T24357 Ladies 100% Polyester Laminated Zip Front Coat 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 G81482 September 29, 2000 CLA-2-61:RR:NC:3:353 G81482 CATEGORY: Classification TARIFF NO.: 6113.00.1010 Mr. James J. Kelly Barthco Trading Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a coat from Korea. Dear Mr. Kelly: In your letter dated September 8, 2000, on behalf of Jones Apparel Group USA, Inc., you requested a tariff classification ruling. The submitted sample is a Style G1T24357 Ladies 100% Polyester Laminated Zip Front Coat. It is constructed of knit 100% polyester fabric that is laminated with an embossed compact polyurethane plastic material that completely obscures the underlying fabric. The coat is long sleeve, covers to above the knees, and features a collar, ¾ length front zipper closure, right over left storm flap, and two flap pockets at the waist. The applicable subheading for the Style G1T24357 Ladies 100% Polyester Laminated Zip Front Coat 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. Style G1T24357 Ladies 100% Polyester Laminated Zip Front Coat Style is not presently subject to quota restraints or the requirement of a visa. 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
More rulings on the same tariff codes
The tariff classification of paddling top from China
The tariff classification of ladies’ raincoats from China
The tariff classification of girl’s coated skirt from Bangladesh
The tariff classification of women’s jacket from Indonesia.
The tariff classification of a rain jacket from China
The tariff classification of a garment from Vietnam
The tariff classification of rainwear from China
The tariff classification of rainwear from China
The tariff classification of a ladies jacket from China.
The tariff classification of ladies jacket from China.
Follow G81482
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.