N129240 N1 Ruling Active

The tariff classification of a women’s outerwear jacket from China

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

Tariff classification

HTS codes: 6113.00.9030

Headings: 6113

Product description

The item in question, style G5514, is a women’s jacket with a shell made from a 100% polyester flat knit fabric with a visible plastic coating on the inner surface. The jacket has a full front opening with a zipper that extends to the top of the collar, long sleeves with inner storm cuffs, slant, zippered pockets at the waist, a full knit lining and contrasting piping inserted in various locations on the shell.

CBP rationale

The applicable subheading for the jacket will be 6113.00.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls’ garments made up of fabrics of heading 5903, 5906 or 5907, coats and jackets, other than of cotton.

Full text

N129240 November 16, 2010 CLA-2-61:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6113.00.9030 Ms. Jenny Helm Gear For Sports 9700 Commerce Parkway Lenexa, KS 66219 RE: The tariff classification of a women’s outerwear jacket from China Dear Ms. Helm: In your letter dated October 22, 2010, you requested a tariff classification ruling. The sample you submitted is being returned as you requested. The item in question, style G5514, is a women’s jacket with a shell made from a 100% polyester flat knit fabric with a visible plastic coating on the inner surface. The jacket has a full front opening with a zipper that extends to the top of the collar, long sleeves with inner storm cuffs, slant, zippered pockets at the waist, a full knit lining and contrasting piping inserted in various locations on the shell. The applicable subheading for the jacket will be 6113.00.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls’ garments made up of fabrics of heading 5903, 5906 or 5907, coats and jackets, other than of cotton. The rate of duty will be 7.1 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 William Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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