N129242 N1 Ruling Active

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

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

Tariff classification

HTS codes: 6201.93.3511, 6201.93.3000

Headings: 6201

Product description

The item in question, style G1670, is a men’s pullover jacket with a shell made from a woven 100% polyester fabric with a fluorocarbon polymer coating for water resistance. The jacket has a V-neck, long sleeves with elasticized ends, zippered pockets at the waist, an elasticized drawstring at the bottom hem and a full knit lining. This jacket is eligible for classification as water resistant. If meeting the requirements of HTSUS Chapter 62 Additional U.S. Legal Note 2,

CBP rationale

the applicable subheading for the jacket will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ anoraks (including ski-jackets), windbreakers and similar articles of man-made fibers: 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 (including ski-jackets), windbreakers and similar articles of man-made fibers.

Full text

N129242 November 16, 2010 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Ms. Jenny Helm Gear For Sports 9700 Commerce Parkway Lenexa, KS 66219 RE: The tariff classification of a men’s outerwear jacket from China Dear Ms. Helm: In your letter dated October 22, 2010, you requested a tariff classification ruling. The item in question, style G1670, is a men’s pullover jacket with a shell made from a woven 100% polyester fabric with a fluorocarbon polymer coating for water resistance. The jacket has a V-neck, long sleeves with elasticized ends, zippered pockets at the waist, an elasticized drawstring at the bottom hem and a full knit lining. This jacket is eligible for classification as water resistant. If meeting the requirements of HTSUS Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for the jacket will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ anoraks (including ski-jackets), windbreakers and similar articles of man-made fibers: water resistant. The rate of duty will be 7.1 percent ad valorem. If not meeting the requirements of HTSUS Chapter 62 Additional U.S. Legal Note 2, 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 (including ski-jackets), windbreakers and similar articles of man-made fibers. 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 William Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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