The tariff classification of a reversible woman’s jacket from China.
Issued December 20, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6113.00.1010
Headings: 6113
Product description
The submitted sample, style 240 is a woman’s reversible jacket composed on one side of knit polyester fabric coated with compact polyurethane material that completely obscures the underlying fabric. The reverse side is composed of 100% acrylic pile fabric. The garment has a full front opening with a hook and loop closure at the top and two side pockets on the polyurethane side. The reverse side has two pockets. As per Chapter 61 Note 8 “Garments which are, prima facie, classifiable in heading 6113 and in other headings of this, chapter, excluding heading 6111, are to be classified in heading 6113.”
CBP rationale
The applicable subheading for the woman’s reversible jacket, style 240 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 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 G84916 December 20, 2000 CLA-2-61:RR:NC:3:353 G84916 CATEGORY: Classification TARIFF NO.: 6113.00.1010 Mr. Walter P. Moser Grace International Customs brokers, Inc. P.O. Box 300074 J.F.K. International Airport Jamaica, N.Y. 11430-0074 RE: The tariff classification of a reversible woman’s jacket from China. Dear Mr. Moser: In your letter dated November 24, 2000 you requested a tariff classification ruling. The submitted sample, style 240 is a woman’s reversible jacket composed on one side of knit polyester fabric coated with compact polyurethane material that completely obscures the underlying fabric. The reverse side is composed of 100% acrylic pile fabric. The garment has a full front opening with a hook and loop closure at the top and two side pockets on the polyurethane side. The reverse side has two pockets. As per Chapter 61 Note 8 “Garments which are, prima facie, classifiable in heading 6113 and in other headings of this, chapter, excluding heading 6111, are to be classified in heading 6113.” The applicable subheading for the woman’s reversible jacket, style 240 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 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 for the year 2000 and 4.9% for 2001. 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
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