N028149 N0 Ruling Active

The tariff classification of a woman’s jacket from China. Correction to Ruling Number N025828

Issued May 16, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6210.50.3000

Headings: 6210

Product description

The tariff classification of a woman’s jacket from China. Correction to Ruling Number N025828

CBP rationale

The applicable subheading for Style NN28612 will be 6210.50.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 and 5907: Other women’s or girls’ garments: Of man-made fibers: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric.

Full text

N028149 May 16, 2008 CLA-2-62:OT:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 6210.50.3000 Ms. Ruth Hayd Kohl’s Dep. Stores N56 W17000 Ridgewood Dr. Menomonee Falls, WI 53051 RE: The tariff classification of a woman’s jacket from China. Correction to Ruling Number N025828 Dear Ms. Hayd: This replaces Ruling Number N025828, dated May 2, 2008, which contained a typographical error. The ruling gave an incorrect style number. A complete corrected ruling follows. The submitted sample Style NN28612 is a women’s jacket made of 85% polyester/ 15% cotton fabric coated on the outer surface with 100% polyurethane compact plastic material, which completely obscures the underlying fabric. The garment is waist length and has snap cuffed sleeves, a pointed collar, two side snap pockets and a full front zipper closure with one button at the top. The applicable subheading for Style NN28612 will be 6210.50.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 and 5907: Other women’s or girls’ garments: Of man-made fibers: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric." The duty rate will be 3.8% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

Ruling history

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →