CBP Ruling N129243 — The tariff classification of a women’s pullover jacket from China

Tariff classification

Headings: 6202

Product description

You submitted a sample which we are returning as you requested. The item in question, style G5670, is a women’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 half-zipper closure extending to the top of the collar, long sleeves with elasticized inner cuffs, an elasticized drawstring with cord locks at the bottom hem, zippered pockets at the waist, a full knit lining and contrasting colored piping on the sleeves and pocket welting. This jacket is eligible for classification as water resistant. If meeting the test requirements specified in HTSUS Chapter 62 Additional U.S. Legal Note 2,

CBP rationale

the applicable subheading for style G5670 will be 6202.93.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls’ anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers: water resistant. the applicable subheading for style G5670 will be 6202.93.5011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers.

Full text

N129243 November 19, 2010 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 Ms. Jenny Helm Gear For Sports 9700 Commerce Parkway Lenexa, KS 66219 RE: The tariff classification of a women’s pullover jacket from China Dear Ms. Helm: In your letter dated October 22, 2010, you requested a tariff classification ruling. You submitted a sample which we are returning as you requested. The item in question, style G5670, is a women’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 half-zipper closure extending to the top of the collar, long sleeves with elasticized inner cuffs, an elasticized drawstring with cord locks at the bottom hem, zippered pockets at the waist, a full knit lining and contrasting colored piping on the sleeves and pocket welting. This jacket is eligible for classification as water resistant. If meeting the test requirements specified in HTSUS Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for style G5670 will be 6202.93.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls’ 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 test requirements specified in HTSUS Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for style G5670 will be 6202.93.5011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’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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