L82520 L8 Ruling Active

The tariff classification of four women’s jackets from various countries

Issued March 1, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6102.20.0010

Headings: 6102

Product description

Your samples are being returned as requested. You submitted four samples of women’s knit jackets. Style number 5323-1502 is constructed from 80% cotton, 20% polyester, fleece knit fabric that is brushed on the inside. The jacket features a drawstring hood with a “SP” appliqué, long sleeves with rib knit tightened cuffs, a full front opening with a zipper closure, kangaroo style pockets in the front at the waist, and a rib knit bottom which provides a tightening at the waist. An embroidered “Southpole” is on the center chest. Style number 5323-1602 is constructed from 80% cotton, 20% polyester, velour knit fabric. The jacket features a drawstring hood, with a “SP” appliqué, long sleeves with rib knit tightened cuffs, a full front opening with a zipper closure, kangaroo style pockets in the front at the waist, and a rib knit bottom which provides a tightening at the waist. Style number 5323-1603 is constructed from 80% cotton, 20% polyester, velour knit fabric. The jacket features a mock collar, long sleeves with rib knit tightened cuffs, a full front opening with a zipper closure, 2 front vertical pockets at the waist, and a rib knit bottom which provides a tightening at the waist. The bottom has a “Southpole” label on the left side. An embroidered “Southpole” is on the center chest. An “SP” applique is on the center back below the collar. Style number 5323-1180 is constructed from 100% cotton, thermal knit fabric. The jacket features a drawstring hood with a “SP” appliqué, long sleeves with rib knit tightened cuffs, a full front opening with a zipper closure, 2 front vertical pockets at the waist, and a rib knit bottom which provides a tightening at the waist A “SP” logo is embroidered on the left chest.

CBP rationale

The applicable subheading for the four jackets will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s overcoats…windbreakers…and similar articles, knitted, other than those of heading 6104: of cotton: women’s.

Full text

NY L82520 March 1, 2005 CLA-2-61:RR:NC:TA:359 L82520 CATEGORY: Classification TARIFF NO.: 6102.20.0010 Mr. Anthony LoPresti S.J. Stile Associates LTD 181 South Franklin Ave. Valley Stream, NY 11581 RE: The tariff classification of four women’s jackets from various countries Dear Mr. LoPresti: In your letter dated February 10, 2005, on behalf of Wicked Fashions, Inc., 140 Kero Road, Carlstadt, NJ 07072, you requested a tariff classification ruling. Your samples are being returned as requested. You submitted four samples of women’s knit jackets. Style number 5323-1502 is constructed from 80% cotton, 20% polyester, fleece knit fabric that is brushed on the inside. The jacket features a drawstring hood with a “SP” appliqué, long sleeves with rib knit tightened cuffs, a full front opening with a zipper closure, kangaroo style pockets in the front at the waist, and a rib knit bottom which provides a tightening at the waist. An embroidered “Southpole” is on the center chest. Style number 5323-1602 is constructed from 80% cotton, 20% polyester, velour knit fabric. The jacket features a drawstring hood, with a “SP” appliqué, long sleeves with rib knit tightened cuffs, a full front opening with a zipper closure, kangaroo style pockets in the front at the waist, and a rib knit bottom which provides a tightening at the waist. Style number 5323-1603 is constructed from 80% cotton, 20% polyester, velour knit fabric. The jacket features a mock collar, long sleeves with rib knit tightened cuffs, a full front opening with a zipper closure, 2 front vertical pockets at the waist, and a rib knit bottom which provides a tightening at the waist. The bottom has a “Southpole” label on the left side. An embroidered “Southpole” is on the center chest. An “SP” applique is on the center back below the collar. Style number 5323-1180 is constructed from 100% cotton, thermal knit fabric. The jacket features a drawstring hood with a “SP” appliqué, long sleeves with rib knit tightened cuffs, a full front opening with a zipper closure, 2 front vertical pockets at the waist, and a rib knit bottom which provides a tightening at the waist A “SP” logo is embroidered on the left chest. The applicable subheading for the four jackets will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s overcoats…windbreakers…and similar articles, knitted, other than those of heading 6104: of cotton: women’s. The rate of duty will be 15.9% ad valorem. The four jackets fall within textile category designation 335. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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