N105675 N1 Ruling Active

The tariff classification of a men’s padded sleeveless jacket from China

Issued June 1, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6201.93.2020

Headings: 6201

Product description

The front and rear yokes of the shell fabric feature an overlay of imitation leather. The garment is sleeveless with oversized armholes and has a stand-up collar, a full front opening secured by a zipper closure, two front pockets, two inner pockets and a straight cut hemmed bottom. The collar, pockets and zipper tape are trimmed with imitation leather. The sample is being returned to you as you have requested. Although you submitted a test report from an independent laboratory indicating that the garment passed the water resistance test, this garment is a padded sleeveless jacket and is not eligible for classification in the water resistant provisions.

CBP rationale

The applicable subheading for the padded sleeveless jacket will be 6201.93.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ padded, sleeveless jackets: of man-made fibers: other.

Full text

N105675 June 1, 2010 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6201.93.2020 Mr. Karl F. Krueger Radix Group International dba DHL Global Forwarding 2660 20th St. Port Huron, MI 48060 RE: The tariff classification of a men’s padded sleeveless jacket from China Dear Mr. Krueger: In your letter dated May 10, 2010, on behalf of Orvis Company, you requested a tariff classification ruling. The sample submitted, model number 3K77, is a men’s hip-length padded sleeveless jacket with a shell composed of a woven 100% polyester fabric and a lining composed of a woven 100% polyester fabric, which are diamond-quilted to a nonwoven polyester batting fill. The front and rear yokes of the shell fabric feature an overlay of imitation leather. The garment is sleeveless with oversized armholes and has a stand-up collar, a full front opening secured by a zipper closure, two front pockets, two inner pockets and a straight cut hemmed bottom. The collar, pockets and zipper tape are trimmed with imitation leather. The sample is being returned to you as you have requested. Although you submitted a test report from an independent laboratory indicating that the garment passed the water resistance test, this garment is a padded sleeveless jacket and is not eligible for classification in the water resistant provisions. The applicable subheading for the padded sleeveless jacket will be 6201.93.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ 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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