N059095 N0 Ruling Active

The tariff classification of women’s jackets from China.

Issued May 21, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6102.20.0010

Headings: 6102

Product description

The provided samples are being returned as per your request. Style B324906 “Squadran fleece peacoat” is a women’s jacket constructed of a 100% cotton French terry fabric. The double breasted jacket features a convertible collar and a full front opening with 4 button closures. The jacket also has long pieced-constructed sleeves with a tab and button closure at the bottom cuff, an overlapping free hanging yoke on the upper right side front panel that is secured in place with a non-functional button, a metal d-ring sewn at the lower seam of the left front panel yoke, welt inset pockets below the waist on either front panel, a “Volcom” label at the upper left side front panel, an embroidery logo at the rear panel waist area, and a straight garment bottom. Style B324905 is a women’s jacket constructed of a 100% cotton French terry fabric. The jacket features a three button full front opening with modified notched lapels and a self-fabric lined hood with a drawstring tightener. The jacket also has piece constructed tapered long sleeves, front panel yokes at either shoulder with metal d-rings sewn at the lower seam, flap patch pockets with metal snap closures at the upper left front panel and at either side of the lower front panel, a “Volcom” label at the upper left side front panel, an embroidery logo at the upper right side of the rear panel, and a straight garment bottom.

CBP rationale

The applicable subheading for both garments will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of cotton: Women’s.

Full text

N059095 May 21, 2009 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6102.20.0010 Mr. Gerry Gallegos Clear Freight Inc. 880 Apollo Street, Suite 101 El Sequndo, CA 90245 RE: The tariff classification of women’s jackets from China. Dear Mr. Gallegos: In your letter dated April 27, 2009, you requested a tariff classification ruling on behalf of Volcom Inc. The provided samples are being returned as per your request. Style B324906 “Squadran fleece peacoat” is a women’s jacket constructed of a 100% cotton French terry fabric. The double breasted jacket features a convertible collar and a full front opening with 4 button closures. The jacket also has long pieced-constructed sleeves with a tab and button closure at the bottom cuff, an overlapping free hanging yoke on the upper right side front panel that is secured in place with a non-functional button, a metal d-ring sewn at the lower seam of the left front panel yoke, welt inset pockets below the waist on either front panel, a “Volcom” label at the upper left side front panel, an embroidery logo at the rear panel waist area, and a straight garment bottom. Style B324905 is a women’s jacket constructed of a 100% cotton French terry fabric. The jacket features a three button full front opening with modified notched lapels and a self-fabric lined hood with a drawstring tightener. The jacket also has piece constructed tapered long sleeves, front panel yokes at either shoulder with metal d-rings sewn at the lower seam, flap patch pockets with metal snap closures at the upper left front panel and at either side of the lower front panel, a “Volcom” label at the upper left side front panel, an embroidery logo at the upper right side of the rear panel, and a straight garment bottom. The applicable subheading for both garments will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of cotton: Women’s. The duty rate will be 15.9% 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 Francine Vivona-Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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