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K82685 K8 Ruling Active

The tariff classification of a women’s jacket from Vietnam

Issued February 20, 2004 by U.S. Customs and Border Protection.

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K8 K82685 (February 20, 2004)

Tariff classification

HTS codes: 6202.92.2026

Headings: 6202

Product description

The item in question, style 64325, is a women’s jacket with a shell made from a 100% woven cotton corduroy fabric with overlay stripes on the sleeves. The jacket has long sleeves with hemmed bottoms, a full-front opening with a zipper closure that extends to the top of the collar and zippered pockets at the waist. All the zippers have a fabric tab attached to the pull that matches the fabric overlay on the sleeves.

CBP rationale

The applicable subheading for the jacket will be 6202.92.2026, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s anoraks, (including ski-jackets), windbreakers and similar articles, of cotton, corduroy.

Full text

NY K82685 February 20, 2004 CLA-2-62:RR:NC:TA:357 K82685 CATEGORY: Classification TARIFF NO.: 6202.92.2026 Ms. Janice Sarmiento McNaughton Apparel Group Inc. 463 Seventh Ave. New York, NY 10018 RE: The tariff classification of a women’s jacket from Vietnam Dear Ms. Sarmiento: In your letter dated January 27, 2004, on behalf of Miss Erika Division, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style 64325, is a women’s jacket with a shell made from a 100% woven cotton corduroy fabric with overlay stripes on the sleeves. The jacket has long sleeves with hemmed bottoms, a full-front opening with a zipper closure that extends to the top of the collar and zippered pockets at the waist. All the zippers have a fabric tab attached to the pull that matches the fabric overlay on the sleeves. The applicable subheading for the jacket will be 6202.92.2026, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s anoraks, (including ski-jackets), windbreakers and similar articles, of cotton, corduroy. The duty rate will be 8.9 percent ad valorem. This jacket falls within textile category designation 335. Based upon international textile trade agreements products of Vietnam are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 William Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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