N147079 N1 Ruling Active

The tariff classification of a men’s jacket from China

Issued March 3, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6201.92.2031

Headings: 6201

Product description

The item in question, style 55L6, is a men’s shirt-styled jacket, with a shell made from a 100% cotton woven denim fabric and a lining of 100% polyester heavily napped fleece fabric. The garment has a full front opening with a left-over-right, seven metal-button closure, long, vented sleeves with buttoned cuffs, a pointed collar and patch pockets with buttoned flaps in the chest. The lining on this garment is not a type that is commonly associated with shirts. As this item is identifiable as being worn over all other garments as a protection against the elements, it is considered an outerwear jacket for tariff purposes.

CBP rationale

The applicable subheading for style 55L6 will be 6201.92.2031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s anoraks (including ski-jackets), windbreakers and similar articles, of cotton, of blue denim.

Full text

N147079 March 3, 2011 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6201.92.2031 Mr. Karl F. Krueger Radix Group International dba DHL Global Forwarding 2660 20th St. Port Huron, MI 48060 RE: The tariff classification of a men’s jacket from China Dear Mr. Krueger: In your letter dated February 3, 2011, on behalf of Orvis Company, you requested a tariff classification ruling. The sample you submitted is being returned. The item in question, style 55L6, is a men’s shirt-styled jacket, with a shell made from a 100% cotton woven denim fabric and a lining of 100% polyester heavily napped fleece fabric. The garment has a full front opening with a left-over-right, seven metal-button closure, long, vented sleeves with buttoned cuffs, a pointed collar and patch pockets with buttoned flaps in the chest. The lining on this garment is not a type that is commonly associated with shirts. As this item is identifiable as being worn over all other garments as a protection against the elements, it is considered an outerwear jacket for tariff purposes. The applicable subheading for style 55L6 will be 6201.92.2031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s anoraks (including ski-jackets), windbreakers and similar articles, of cotton, of blue denim. The rate of duty will be 9.4 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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