The tariff classification of a woman’s jacket from China
Issued May 21, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6202.93.5011
Headings: 6202
Product description
The garment is lined in the sleeves and in the upper portion of the front panels with a knit mesh 95% polyester/5% spandex fabric. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket has a full front opening secured by a zipper closure, long sleeves with elasticized cuffs, a zippered pocket on the lower portion of the left sleeve and an elasticized waistband. A portion of the knit mesh lining is exposed for ventilation on the upper chest area of the front panels. Reflective piping is featured across the bottom edge of the exposed mesh lining. The sample is being returned to you as you have requested. Because of the exposed portion of knit mesh fabric which is other than trim this garment does not qualify for water resistance.
CBP rationale
The applicable subheading for the jacket will be 6202.93.5011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s anoraks, windbreakers and similar articles, of man-made fibers, other, other, other.
Full text
N058902 May 21, 2009 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6202.93.5011 Ms. Maria Ojeda Quiksilver Americas, Inc. 15362 Graham Street Huntington Beach, California 92649 RE: The tariff classification of a woman’s jacket from China Dear Ms. Ojeda: In your letter dated April 24, 2009, you requested a tariff classification ruling. The sample submitted, style number B439002, “The Sheer Joy Of Winning,” is a woman’s hip-length jacket with a shell composed of a woven 100% nylon fabric that has a silicone coating. The garment is lined in the sleeves and in the upper portion of the front panels with a knit mesh 95% polyester/5% spandex fabric. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket has a full front opening secured by a zipper closure, long sleeves with elasticized cuffs, a zippered pocket on the lower portion of the left sleeve and an elasticized waistband. A portion of the knit mesh lining is exposed for ventilation on the upper chest area of the front panels. Reflective piping is featured across the bottom edge of the exposed mesh lining. The sample is being returned to you as you have requested. Because of the exposed portion of knit mesh fabric which is other than trim this garment does not qualify for water resistance. The applicable subheading for the jacket will be 6202.93.5011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s anoraks, windbreakers and similar articles, of man-made fibers, other, other, other. The rate of duty will be 27.7 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 W. Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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