N099957 N0 Ruling Active

The tariff classification of a men’s pullover jacket from China, Taiwan, Cambodia or Vietnam

Issued April 28, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6210.40.5020

Headings: 6210

Product description

The jacket is lined in the body with a heavily brushed 100% polyester knit fleece fabric and in the sleeves with a woven 100% nylon taffeta fabric that is quilted to a nonwoven polyester batting fill. The jacket has a stand-up collar, a full front opening secured by a zipper closure that extends to the top of the collar, long sleeves with ribbed-knit fabric cuffs and a ribbed-knit fabric waistband. The jacket has two front pockets with zipper closures at the waist and an inner pocket with a hook and loop fastener. The sample is being returned to you as you have requested.

CBP rationale

The applicable subheading for the jacket will be 6210.40.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ garments: of man-made fibers: other: anoraks (including ski-jackets), windbreakers and similar articles.

Full text

N099957 April 28, 2010 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6210.40.5020 Mr. Keith Mims Hartwell Industries, Inc. 97 Winfield Circle Hartwell, GA 30643 RE: The tariff classification of a men’s pullover jacket from China, Taiwan, Cambodia or Vietnam Dear Mr. Mims: In your letter dated May 26, 2010, you requested a tariff classification ruling. The sample submitted, style number 3660, is a men’s hip-length jacket with a shell composed of a woven 100% nylon fabric that has a visible polyurethane coating on the inner surface. The jacket is lined in the body with a heavily brushed 100% polyester knit fleece fabric and in the sleeves with a woven 100% nylon taffeta fabric that is quilted to a nonwoven polyester batting fill. The jacket has a stand-up collar, a full front opening secured by a zipper closure that extends to the top of the collar, long sleeves with ribbed-knit fabric cuffs and a ribbed-knit fabric waistband. The jacket has two front pockets with zipper closures at the waist and an inner pocket with a hook and loop fastener. The sample is being returned to you as you have requested. The applicable subheading for the jacket will be 6210.40.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ garments: of man-made fibers: other: anoraks (including ski-jackets), windbreakers and similar articles. The rate of duty will be 7.1 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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