The tariff classification of a men’s jacket from China
Issued October 19, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6201.93.3511, 6201.93.3000
Headings: 6201
Product description
The sample submitted, style number PPK 5947, is a men’s lower hip-length jacket with a shell composed of a woven 100% nylon fabric which has a polyurethane coating on the inner surface. The jacket is lined with a woven polyester fabric that is quilted to a nonwoven batting insulation. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply The jacket has an integral hood that features a drawcord tightening and a detachable fake fur ruff, a full front opening secured by a zipper closure and an overlapping flap with five left-over-right, button and loop closures that covers the front zipper area. The garment has long sleeves with a capping fabric at the bottom edge, two handwarmer pockets with a snap closure above the waist, an inner pocket with a snap closure, two bellows pockets secured by a flap with a one-button closure below the waist and a straight cut hemmed bottom. This garment is eligible for classification as water resistant. If the jacket passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then
Full text
N077521 October 19, 2009 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Ms. Kay Morrell JCPenney Purchasing Corporation 6501 Legacy Dr. MS 2316 Plano, TX 75024 RE: The tariff classification of a men’s jacket from China Dear Ms. Morrell: In your letter dated September 23, 2009, you requested a tariff classification ruling. The sample submitted, style number PPK 5947, is a men’s lower hip-length jacket with a shell composed of a woven 100% nylon fabric which has a polyurethane coating on the inner surface. The jacket is lined with a woven polyester fabric that is quilted to a nonwoven batting insulation. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply The jacket has an integral hood that features a drawcord tightening and a detachable fake fur ruff, a full front opening secured by a zipper closure and an overlapping flap with five left-over-right, button and loop closures that covers the front zipper area. The garment has long sleeves with a capping fabric at the bottom edge, two handwarmer pockets with a snap closure above the waist, an inner pocket with a snap closure, two bellows pockets secured by a flap with a one-button closure below the waist and a straight cut hemmed bottom. This garment is eligible for classification as water resistant. If the jacket passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment will be 6201.93.3000, which provides for other men's or boys’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.1 percent ad valorem. If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6201.93.3511, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers. The duty rate 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
More rulings on the same tariff codes
Application for Further Review of Protest No. 1601-11-100355; Classification of Boys’ Garments
Application for Further Review of Protest No. 2704-18-100981; Classification of Boys’ Polyester Woven Jackets
Application for Further Review of Protest No. 1601-11-100326; Classification of Men’s and Boys’ Jackets
Application for Further Review of Protest No. 1601-11-100325; Classification of Boys’ and Girls’ Jackets and Pants
The tariff classification of a man’s jacket from Vietnam
The tariff classification of a man’s jacket from China
The tariff classification of men’s outwear vest, jackets and trousers from Indonesia and China
The tariff classification of men’s garments from China
The tariff classification of a man’s jacket from Vietnam
The tariff classification of a man’s jacket from Vietnam
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 →