N109382 N1 Ruling Active

The tariff classification of a woman’s knit jacket from China.

Issued June 30, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6102.30.2010

Headings: 6102

Product description

Your sample is being returned to you. The submitted sample, style L2436, is a woman’s “Champion” label jacket that is made from 87% polyester and 13% spandex knit fabric. The jacket features a full front opening with a zipper closure, a lined hood with a drawstring cord, two vertical inset pockets at the waist, long sleeves with contrast color thumb openings on the close fitting self-fabric cuffs that extend to the middle of the hand, contrast color mesh inserts extending down the sleeves and the side of the garment, a heat seal “Champion” logo on the lower front panel, and a close fitting self-fabric banded bottom. The garment extends to the upper thigh area.

CBP rationale

The applicable subheading for the jacket will be 6102.30.2010, 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 man-made fibers: Other: Other: Women’s.

Full text

N109382 June 30, 2010 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Katie Carothers Hanesbrands, Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a woman’s knit jacket from China. Dear Ms. Carothers: In your letter dated June 7, 2010 you requested a classification ruling. Your sample is being returned to you. The submitted sample, style L2436, is a woman’s “Champion” label jacket that is made from 87% polyester and 13% spandex knit fabric. The jacket features a full front opening with a zipper closure, a lined hood with a drawstring cord, two vertical inset pockets at the waist, long sleeves with contrast color thumb openings on the close fitting self-fabric cuffs that extend to the middle of the hand, contrast color mesh inserts extending down the sleeves and the side of the garment, a heat seal “Champion” logo on the lower front panel, and a close fitting self-fabric banded bottom. The garment extends to the upper thigh area. The applicable subheading for the jacket will be 6102.30.2010, 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 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

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