K80752 K8 Ruling Active

The tariff classification of a boy’s jacket from Vietnam

Issued December 10, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6201.93.3521

Headings: 6201

Product description

The jacket is constructed of a body composed of a woven 35% rayon/35% polyester/30% wool fabric and sleeves composed of a polyurethane plastic backed with a layer of knit fabric. The jacket is lined with a woven man-made fiber fabric which is quilted in a diamond pattern to a nonwoven polyester batting fill. In a phone conversation you indicated that the jacket is not coated. The jacket has a full front opening secured by a left-over-right seven-snap closure, two front pockets with polyurethane trim at the waist, a neck warmer collar composed of an acrylic ribbed-knit fabric, long sleeves with ribbed-knit fabric cuffs and a ribbed-knit fabric waistband. The jacket has sewn-on patches on the left chest and on the rear panel that feature trademark letters and names that identify various colleges. The sample is being returned to you.

CBP rationale

The applicable subheading for the jacket will be 6201.93.3521, Harmonized Tariff Schedule of the United States (HTS), which provides for other boys’ anoraks, windbreakers and similar articles, of man-made fibers.

Full text

NY K80752 December 10, 2003 CLA-2-62:RR:NC:WA:357 K80752 CATEGORY: Classification TARIFF NO.: 6201.93.3521 Ms. Claire Seeley Moksha Worldwide, Inc. 361 Park Avenue Glencoe, IL 60022 RE: The tariff classification of a boy’s jacket from Vietnam Dear Ms. Seeley: In your letter dated November 21, 2003, on behalf of Pine Sports, you requested a classification ruling. The sample submitted is a boy’s hip-length jacket that will be imported under style number 2012 is sizes 4 to 7 and under style number 2013 in sizes 8 to 20. The jacket is constructed of a body composed of a woven 35% rayon/35% polyester/30% wool fabric and sleeves composed of a polyurethane plastic backed with a layer of knit fabric. The jacket is lined with a woven man-made fiber fabric which is quilted in a diamond pattern to a nonwoven polyester batting fill. In a phone conversation you indicated that the jacket is not coated. The jacket has a full front opening secured by a left-over-right seven-snap closure, two front pockets with polyurethane trim at the waist, a neck warmer collar composed of an acrylic ribbed-knit fabric, long sleeves with ribbed-knit fabric cuffs and a ribbed-knit fabric waistband. The jacket has sewn-on patches on the left chest and on the rear panel that feature trademark letters and names that identify various colleges. The sample is being returned to you. The applicable subheading for the jacket will be 6201.93.3521, Harmonized Tariff Schedule of the United States (HTS), which provides for other boys’ anoraks, windbreakers and similar articles, of man-made fibers. The duty rate will be 27.9 percent ad valorem. The duty rate for 2004 will be 27.7 percent ad valorem. The jacket falls within textile category designation 634. Based upon international textile trade agreements products of Vietnam are 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 W. Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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