N103354 N1 Ruling Active

The tariff classification of a women’s from garment Vietnam and/or possible other undetermined countries.

Issued May 14, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6102.20.0010

Headings: 6102

Product description

The provided sample is being returned as per your request. The Style 4833106 garment sample is a women’s size medium “IZOD” label jacket constructed of a 80% cotton 20% polyester knit fabric that has been napped on the underside. You have indicated that the anticipated production garment will have a 75% cotton 25% polyester fiber content. The garment features a pile fabric lined hood with a drawstring tightener, a full front zippered opening, long sleeves with self fabric cuffs, two front patch pockets with pile fabric trim, and a snug fitting self-fabric banded garment bottom. The garment extends to below the waist. The garment appears to be designed for outdoor wear over other clothing for protection against the elements which is a jacket criteria. The garment is properly classified as a jacket under 6102.20.0010, HTSUS.

CBP rationale

The applicable subheading for the garment 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

N103354 May 14, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6102.20.0010 Ms. Donna Arloro Phillips-Van Heusen Corporation 200 Madison Avenue NY, NY 10016 RE: The tariff classification of a women’s from garment Vietnam and/or possible other undetermined countries. Dear Ms. Arloro: In your letter dated April 27, 2010 you requested a tariff classification ruling. The provided sample is being returned as per your request. The Style 4833106 garment sample is a women’s size medium “IZOD” label jacket constructed of a 80% cotton 20% polyester knit fabric that has been napped on the underside. You have indicated that the anticipated production garment will have a 75% cotton 25% polyester fiber content. The garment features a pile fabric lined hood with a drawstring tightener, a full front zippered opening, long sleeves with self fabric cuffs, two front patch pockets with pile fabric trim, and a snug fitting self-fabric banded garment bottom. The garment extends to below the waist. The garment appears to be designed for outdoor wear over other clothing for protection against the elements which is a jacket criteria. The garment is properly classified as a jacket under 6102.20.0010, HTSUS. The applicable subheading for the garment 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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