N058482 N0 Ruling Active

The tariff classification of a men’s padded, sleeveless jacket from China

Issued May 11, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6201.93.2020

Headings: 6201

Product description

The item in question, FM9140, bubble vest for Wal-Mart, is made from a 100% polyester woven shell fabric with a 600mm coating for water resistance, and has a nonwoven polyester batting and a polyester lining. The garment has a full front opening with a seven-snap, left-over-right closure, slant pockets at the waist and horizontal quilt stitching on the shell. With your letter you provided a report from a private laboratory showing that the fabric meets the requirements for water resistance under AATCC Test Method 35. The water resistant provisions in the HTSUS are limited to garments within the subheadings listed in HTSUS Chapter 62 Additional U.S. Legal Note 2. Padded, sleeveless jackets are not among those items.

CBP rationale

The applicable subheading for the padded, sleeveless jacket will be 6201.93.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), of man-made fibers: other: padded, sleeveless jackets.

Full text

N058482 May 11, 2009 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6201.93.2020 Mr. Jimmy Tsang Takson Garment Manufacturing Co., Ltd. 5/F., South Wing Harbor Centre, Tower 1 1 Hok Cheung St. Hunghom, Kowloon, Hong Kong RE: The tariff classification of a men’s padded, sleeveless jacket from China Dear Mr. Tsang: In your letter dated April 16, 2009, you requested a tariff classification ruling. The sample you submitted is being returned as you requested. The item in question, FM9140, bubble vest for Wal-Mart, is made from a 100% polyester woven shell fabric with a 600mm coating for water resistance, and has a nonwoven polyester batting and a polyester lining. The garment has a full front opening with a seven-snap, left-over-right closure, slant pockets at the waist and horizontal quilt stitching on the shell. With your letter you provided a report from a private laboratory showing that the fabric meets the requirements for water resistance under AATCC Test Method 35. The water resistant provisions in the HTSUS are limited to garments within the subheadings listed in HTSUS Chapter 62 Additional U.S. Legal Note 2. Padded, sleeveless jackets are not among those items. The applicable subheading for the padded, sleeveless jacket will be 6201.93.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), of man-made fibers: other: padded, sleeveless jackets. The rate of duty will be 14.9 percent 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 William Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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