N107776 N1 Ruling Active

The tariff classification of a men’s pullover jacket from China

Issued June 18, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6201.92.2051

Headings: 6201

Product description

The jacket is lined with a 100% cotton poplin fabric. The jacket has numerous horizontal stitched seams across the width of the front panel, the rear panel and the sleeves, a stand-up collar with a drawcord tightening, long sleeves with wide armholes, grommets under each armhole for ventilation, ribbed-knit cotton fabric sleeve cuffs and a ribbed-knit cotton fabric waistband. Embroidered onto the left chest is the “Bacchi” tradename and logo and the words “St. Barth.” Embroidered onto the lower portion of the right sleeve is the “Bacchi” logo. The sample is being returned to you. In your letter

CBP rationale

The applicable subheading for the jacket will be 6201.92.2051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s anoraks, windbreakers and similar articles: of cotton.

Full text

N107776 June 18, 2010 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6201.92.2051 Ms. Cherie Fuller Bacchi, Inc. 2625 S. Greeley Street Suite 302 Milwaukee, WI 53207 RE: The tariff classification of a men’s pullover jacket from China Dear Ms. Fuller: In your letter dated May 26, 2010, you requested a tariff classification ruling. The sample submitted, style number 6001, is a men’s pullover jacket with a shell composed of a woven 100% cotton twill fabric. The jacket is lined with a 100% cotton poplin fabric. The jacket has numerous horizontal stitched seams across the width of the front panel, the rear panel and the sleeves, a stand-up collar with a drawcord tightening, long sleeves with wide armholes, grommets under each armhole for ventilation, ribbed-knit cotton fabric sleeve cuffs and a ribbed-knit cotton fabric waistband. Embroidered onto the left chest is the “Bacchi” tradename and logo and the words “St. Barth.” Embroidered onto the lower portion of the right sleeve is the “Bacchi” logo. The sample is being returned to you. In your letter you suggested classification for this garment under HTS 6211.32, as other garments, men’s or boys’, of cotton. This garment is considered to be a jacket and will be classified accordingly. The applicable subheading for the jacket will be 6201.92.2051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s anoraks, windbreakers and similar articles: of cotton. The rate of duty will be 9.4 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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