N154340 N1 Ruling Active

The tariff classification of a women’s garment from Pakistan or possibly other undetermined countries

Issued March 31, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6102.20.0010

Headings: 6102

Product description

The provided sample is being returned as per your request. Style C5076 is a “Champion” label women’s jacket that is constructed from a 70% cotton 27% polyester 3% spandex knitted fabric that has been napped on the underside. The garment features a full front opening with a zipper closure, a two-layer fold over collar consisting of a self-fabric layer and a ribbed knit layer, long sleeves with tight fitting ribbed knit cuffs, two front inset pockets at the waist area of the front panels, a tight fitting ribbed knit bottom band, and a “Champion” logo on the lower left sleeve. The jacket extends to below the hip area.

CBP rationale

The applicable subheading for the garment will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski jackets) windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of cotton: Women’s.

Full text

N154340 March 31, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6102.20.0010 Ms. Jenny Helm Gear For Sports 9700 Commerce Parkway Lenexa, KS 66219 RE: The tariff classification of a women’s garment from Pakistan or possibly other undetermined countries Dear Ms. Helm: In your letter dated March 14, 2011, you requested a tariff classification ruling on behalf of GFSI. The provided sample is being returned as per your request. Style C5076 is a “Champion” label women’s jacket that is constructed from a 70% cotton 27% polyester 3% spandex knitted fabric that has been napped on the underside. The garment features a full front opening with a zipper closure, a two-layer fold over collar consisting of a self-fabric layer and a ribbed knit layer, long sleeves with tight fitting ribbed knit cuffs, two front inset pockets at the waist area of the front panels, a tight fitting ribbed knit bottom band, and a “Champion” logo on the lower left sleeve. The jacket extends to below the hip area. The applicable subheading for the garment will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski jackets) windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of cotton: Women’s. The duty rate will be 15.9% 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 359 Francine Vivona-Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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