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N140235 N1 Ruling Active

The tariff classification of a women’s outerwear jacket from Vietnam or another country

Issued January 27, 2011 by U.S. Customs and Border Protection.

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N1 N140235 (January 27, 2011)

Tariff classification

HTS codes: 6113.00.9030

Headings: 6113

Product description

The item in question, style UW1724, has a shell mostly made from a 100% polyester knit fabric with a visible polyurethane plastic coating or lamination on the inner surface. Small portions in the sides and the back yoke are made from a contrasting colored woven 100% polyester fabric which also has a visible plastic coating or lamination on the inner surface. The jacket has a full front opening with a zipper closure that extends to the top of the collar, long sleeves with internal cuffs, zippered pockets at the waist, an elasticized drawstring with a cord lock through the bottom hem and a full lining.

CBP rationale

The applicable subheading for style UW1724 will be 6113.00.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: other women’s or girls’ coats and jackets.

Full text

N140235 January 27, 2011 CLA-2-61:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6113.00.9030 Ms. Jenny Helm GFSI 9700 Commerce Parkway Lenexa, KS 66219 RE: The tariff classification of a women’s outerwear jacket from Vietnam or another country Dear Ms. Helm: In your letter dated December 17, 2010, you requested a tariff classification ruling. The sample you submitted is being returned. The item in question, style UW1724, has a shell mostly made from a 100% polyester knit fabric with a visible polyurethane plastic coating or lamination on the inner surface. Small portions in the sides and the back yoke are made from a contrasting colored woven 100% polyester fabric which also has a visible plastic coating or lamination on the inner surface. The jacket has a full front opening with a zipper closure that extends to the top of the collar, long sleeves with internal cuffs, zippered pockets at the waist, an elasticized drawstring with a cord lock through the bottom hem and a full lining. The applicable subheading for style UW1724 will be 6113.00.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: other women’s or girls’ coats and jackets. 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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