N112096 N1 Ruling Active

The tariff classification of a women’s garment from China.

Issued July 16, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6102.30.2010

Headings: 6102

Product description

The provided sample is being returned as per your request. Style 74769 is a “35° Below®” label women’s jacket constructed of a polyester pile fabric on the outer surface laminated to a finely knitted flat polyester fabric that is quilted to a woven polyester inner fabric. The garment features a zippered full front opening, a standup collar, two zippered inset pockets on the lower front panels, long sleeves, and a straight garment bottom. Knitted fabric capping is found on the collar, placket, and sleeve endings. The garment extends to below the waist. You have indicated that the garment will also be available under style numbers 74770 through 74789 representing sizes ranging from X-small through 3X offered in three different colors.

CBP rationale

The applicable subheading for the garment will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s overcoats…windbreakers and similar articles, knitted, other than those of heading 6104: Of man-made fibers: Other: Other: Women’s.

Full text

N112096 July 16, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Janet Pendris Hampton Direct Inc. 291 Hurricane Lane P.O. Box 1199 Williston, Vermont 05495 RE: The tariff classification of a women’s garment from China. Dear Ms. Pendris: In your letter dated June 21, 2010, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style 74769 is a “35° Below®” label women’s jacket constructed of a polyester pile fabric on the outer surface laminated to a finely knitted flat polyester fabric that is quilted to a woven polyester inner fabric. The garment features a zippered full front opening, a standup collar, two zippered inset pockets on the lower front panels, long sleeves, and a straight garment bottom. Knitted fabric capping is found on the collar, placket, and sleeve endings. The garment extends to below the waist. You have indicated that the garment will also be available under style numbers 74770 through 74789 representing sizes ranging from X-small through 3X offered in three different colors. The applicable subheading for the garment will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s overcoats…windbreakers and similar articles, knitted, 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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