N103071 N1 Ruling Active

The tariff classification of a women’s garment from China.

Issued May 6, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6102.30.2010

Headings: 6102

Product description

The provided sample is being returned as per your request. Style 4392 is a women’s jacket constructed of a 100% polyester knit fabric that is brushed on the inside surface. The jacket features a stand up collar, long sleeves with elasticized cuffs, a full front opening with a zipper closure, 2 front vertical inset side pockets at the waist area, color contrast inserts on the front panel, and an adjustable elasticized tightener at the garment bottom. The garment extends to below the waist.

CBP rationale

The applicable subheading for the garment will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s overcoats…windbreakers and similar articles, knitted, other than those of heading 6104: Of man-made fibers: Other: Other: Women’s.

Full text

N103071 May 6, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a women’s garment from China. Dear Mr. Rizner: In your letter dated April 21, 2010, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style 4392 is a women’s jacket constructed of a 100% polyester knit fabric that is brushed on the inside surface. The jacket features a stand up collar, long sleeves with elasticized cuffs, a full front opening with a zipper closure, 2 front vertical inset side pockets at the waist area, color contrast inserts on the front panel, and an adjustable elasticized tightener at the garment bottom. The garment extends to below the waist. The applicable subheading for the garment will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s overcoats…windbreakers and similar articles, knitted, other than those of heading 6104: Of man-made fibers: Other: Other: Women’s. The duty rate will be 28.2% 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

View original on CBP CROSS →

More rulings on the same tariff codes

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 →