N098576 N0 Ruling Active

The tariff classification of a women’s padded sleeveless jacket with storage bag from China

Issued April 13, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6202.93.2020

Headings: 6202

Product description

The lining fabric on the inner portion of the front panels and the collar, and the shell and lining fabric on the rear panel are quilted to a nonwoven polyester batting. The garment is sleeveless and has oversized armholes, a stand-up collar and a full front opening secured by a double pull zipper closure that extends to the top of the collar. An overlapping flap covers the front zipper area. The garment has two side seam pockets at the waist and a slight elastic tightening on the upper edge of the collar and at the bottom hem. Imported with the padded sleeveless jacket is a barrel-shaped, unlined storage bag composed of the same fabric as the garment. The bag measures approximately 8-1/2 inches in width and 10-inches in length and is flat when empty. The bag has a draw cord tightening at one end. CPB has previously ruled that similar bags imported and sold with a garment made of the same fabric and in the same colors are composite goods, with the essential character imparted by the garment. Such is the case with this padded sleeveless jacket and carry bag combination. Consequently, the bag and padded sleeveless jacket are not regarded as separate items for classification purposes. The sample is being returned to you as you have requested.

CBP rationale

The applicable subheading for the padded sleeveless jacket will be 6202.93.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls’ padded sleeveless jackets: of man-made fibers: other.

Full text

N098576 April 13, 2010 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.:6202.93.2020 Ms. Krystal Mehnert The Donna Karan Company LLC 580 Gothan Parkway Carlstadt, N.J. 07072 RE: The tariff classification of a women’s padded sleeveless jacket with storage bag from China Dear Ms. Mehnert: In your letter dated March 22, 2010, on behalf of DKNYC, a division of The Donna Karan Company LLC, you requested a tariff classification ruling. The sample submitted, style number P3038075, is a women’s hip-length padded sleeveless jacket with a shell and lining composed of a woven 100% nylon fabric. The lining fabric on the inner portion of the front panels and the collar, and the shell and lining fabric on the rear panel are quilted to a nonwoven polyester batting. The garment is sleeveless and has oversized armholes, a stand-up collar and a full front opening secured by a double pull zipper closure that extends to the top of the collar. An overlapping flap covers the front zipper area. The garment has two side seam pockets at the waist and a slight elastic tightening on the upper edge of the collar and at the bottom hem. Imported with the padded sleeveless jacket is a barrel-shaped, unlined storage bag composed of the same fabric as the garment. The bag measures approximately 8-1/2 inches in width and 10-inches in length and is flat when empty. The bag has a draw cord tightening at one end. CPB has previously ruled that similar bags imported and sold with a garment made of the same fabric and in the same colors are composite goods, with the essential character imparted by the garment. Such is the case with this padded sleeveless jacket and carry bag combination. Consequently, the bag and padded sleeveless jacket are not regarded as separate items for classification purposes. The sample is being returned to you as you have requested. The applicable subheading for the padded sleeveless jacket will be 6202.93.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls’ padded sleeveless jackets: of man-made fibers: other. 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 W. Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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