CBP Ruling N105686 — The tariff classification of a women’s jacket from China

Tariff classification

Headings: 6202

Product description

The sample submitted, style number EM291, is a women’s hip-length jacket with a shell composed of a woven 100% polyester fabric. The jacket is fully lined with a woven 100% polyester fabric that has a polyacrylic coating. The jacket is fitted and has a detachable hood with a drawcord tightening that is held to the garment by elastic loops and seven buttons, a stand-up collar and a full front opening that is secured by a zipper closure that extends to the top of the collar. The jacket has long vented sleeves with a two-button closure on the cuffs, a free hanging yoke with a one-button closure on each front panel, two front pockets trimmed with a flap and button closure and a banded bottom hem. The sample is being returned to you. This garment is eligible for classification as water resistant. If the jacket passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then

Full text

N105686 June 3, 2010 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Mr. Warren Lee Loftyman USA 11222 S. La Cienega Blvd., Suite #570 Inglewood, CA 90304 RE: The tariff classification of a women’s jacket from China Dear Mr. Lee: In your letter dated May 10, 2010, you requested a tariff classification ruling. The sample submitted, style number EM291, is a women’s hip-length jacket with a shell composed of a woven 100% polyester fabric. The jacket is fully lined with a woven 100% polyester fabric that has a polyacrylic coating. The jacket is fitted and has a detachable hood with a drawcord tightening that is held to the garment by elastic loops and seven buttons, a stand-up collar and a full front opening that is secured by a zipper closure that extends to the top of the collar. The jacket has long vented sleeves with a two-button closure on the cuffs, a free hanging yoke with a one-button closure on each front panel, two front pockets trimmed with a flap and button closure and a banded bottom hem. The sample is being returned to you. This garment is eligible for classification as water resistant. If the jacket passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment will be 6202.93.4500, which provides for other women's or girls’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.1 percent ad valorem. If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6202.93.5011, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 27.7 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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