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N118156 N1 Ruling Active

The tariff classification of a men’s jacket from Korea

Issued September 3, 2010 by U.S. Customs and Border Protection.

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N1 N118156 (September 3, 2010)

Tariff classification

HTS codes: 6201.93.3511

Headings: 6201

Product description

The shell and lining are quilted from below the yoke areas to the bottom hem to a nonwoven batting in a 3-inch square pattern on the front and rear panels. The jacket also has side panels of fabric approximately 7.5 inches wide from the armhole to the bottom hem with parallel rows of stitching ½-inch apart. The jacket is slightly fitted and has a stand-up collar and a full front opening secured by a zipper closure covered by an overlapping flap with eight snaps. The jacket has long vented sleeves with a snap closure on the vent opening and three snap closures on the sleeve cuffs, two chest pockets with a flap secured by a snap closure, two front pockets with a snap closure at the waist and a straight cut bottom that is edged with capping fabric. The sample is being returned to you as you have requested. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. In addition, the side seam inserts contain excessive amounts of quilt stitching, precluding classification as water resistant.

CBP rationale

The applicable subheading for the jacket will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s anoraks, windbreakers and similar articles: of man-made fibers: other: other: other.

Full text

N118156 September 3, 2010 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6201.93.3511 Mr. Jeff Victoria Macy’s Merchandising Group 11 Penn Plaza New York, N.Y. 10001 RE: The tariff classification of a men’s jacket from Korea Dear Mr. Victoria: In your letter dated August 5, 2010, you requested a tariff classification ruling. The sample submitted, style number 00785, is a men’s hip-length jacket with a shell composed of a woven 100% nylon fabric with a polyurethane coating, and a lining composed of a woven 100% cotton fabric in the body and a woven 100% polyester fabric in the sleeves. The shell and lining are quilted from below the yoke areas to the bottom hem to a nonwoven batting in a 3-inch square pattern on the front and rear panels. The jacket also has side panels of fabric approximately 7.5 inches wide from the armhole to the bottom hem with parallel rows of stitching ½-inch apart. The jacket is slightly fitted and has a stand-up collar and a full front opening secured by a zipper closure covered by an overlapping flap with eight snaps. The jacket has long vented sleeves with a snap closure on the vent opening and three snap closures on the sleeve cuffs, two chest pockets with a flap secured by a snap closure, two front pockets with a snap closure at the waist and a straight cut bottom that is edged with capping fabric. The sample is being returned to you as you have requested. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. In addition, the side seam inserts contain excessive amounts of quilt stitching, precluding classification as water resistant. The applicable subheading for the jacket will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’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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