N115196 N1 Ruling Active

The tariff classification of a women’s jacket from China

Issued August 6, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6202.93.5011

Headings: 6202

Product description

The woven fabric panels and the collar are lined with a woven 100% polyester fabric. The garment’s shoulders, sleeves and the area on the outer sides of the front and rear panels are composed of a knit 100% polyester fabric. The jacket has a stand-up collar, a full front opening secured by a zipper closure that extends to the top of the collar, two front pockets with zipper closures at the waist, long sleeves with banded cuffs and a bottom hem edged with an elasticized capping fabric. The sample is being returned to you as you have requested.

CBP rationale

The applicable subheading for the jacket will be 6202.93.5011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s anoraks, windbreakers and similar articles: of man-made fibers: other: other: other.

Full text

N115196 August 6, 2010 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6202.93.5011 Ms. Kathy Guyer-Martin Hanesbrands, Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a women’s jacket from China Dear Ms. Guyer-Martin: In your letter dated July 13, 2010, you requested a tariff classification ruling. The sample submitted, style number L2461, is a women’s jacket with a shell that has a majority of the front and rear panels and collar composed of a woven 100% polyester fabric that is quilted to a nonwoven batting fill. The woven fabric panels and the collar are lined with a woven 100% polyester fabric. The garment’s shoulders, sleeves and the area on the outer sides of the front and rear panels are composed of a knit 100% polyester fabric. The jacket has a stand-up collar, a full front opening secured by a zipper closure that extends to the top of the collar, two front pockets with zipper closures at the waist, long sleeves with banded cuffs and a bottom hem edged with an elasticized capping fabric. The sample is being returned to you as you have requested. The applicable subheading for the jacket will be 6202.93.5011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s anoraks, windbreakers and similar articles: of man-made fibers: other: other: other. The rate of duty 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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