J87131 J8 Ruling Active

The tariff classification of two women’s jackets from Vietnam and Guatemala

Issued September 3, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6102.20.0010

Headings: 6102

Product description

, Andover, Massachusetts. As requested, your samples are being returned to you. Your samples, styles 6398 and 6312, are women’s jackets constructed from 80% cotton, 20% polyester velour knit fabric. The outer surface of the fabric of each garment measure more than nine stitches per two centimeters in the horizontal direction. Each jacket features a hood, long sleeves with rib knit cuffs, a full front zippered opening, kangaroo pockets and a rib knit bottom that provides a tightening at the waist.

CBP rationale

The applicable subheading for the two jackets will be 6102.20.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: of cotton: women’s.

Full text

NY J87131 September 3, 2003 CLA-2-61:RR:NC:TA:359 J87131 CATEGORY: Classification TARIFF NO.: 6102.20.0010 Mr. John A. Schoenig Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP Counselors at Law 245 Park Avenue 33rd Floor New York, New York 10167-3397 RE: The tariff classification of two women’s jackets from Vietnam and Guatemala Dear Mr. Schoenig: In your letter dated August 12, 2003, you requested a classification ruling on behalf of Mast Industries, Inc., Andover, Massachusetts. As requested, your samples are being returned to you. Your samples, styles 6398 and 6312, are women’s jackets constructed from 80% cotton, 20% polyester velour knit fabric. The outer surface of the fabric of each garment measure more than nine stitches per two centimeters in the horizontal direction. Each jacket features a hood, long sleeves with rib knit cuffs, a full front zippered opening, kangaroo pockets and a rib knit bottom that provides a tightening at the waist. The applicable subheading for the two jackets will be 6102.20.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: of cotton: women’s. The duty rate will be 16% ad valorem. The two jackets fall within textile category designation 335. Based upon international textile trade agreements products from Vietnam and Guatemala are subject to quota and 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 Mike Crowley at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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