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N160023 N1 Ruling Active

The tariff classification of a women’s padded sleeveless jacket from China

Issued May 10, 2011 by U.S. Customs and Border Protection.

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N1 N160023 (May 10, 2011)

Tariff classification

HTS codes: 6202.93.2020

Headings: 6202

Product description

The garment is lined with a woven 100% polyester taffeta fabric that is coated with polyurethane. The padded sleeveless jacket has oversized armholes, a collar composed on the outer surface of a knit fake fur 80% acrylic/20% polyester fabric, a full front opening secured by a zipper closure that extends to the top of the collar and self-fabric ruffles on each side of the front opening that cover the zipper area. The garment has two front in-seam pockets secured with zipper closures at the waist and a self-fabric ruffled bottom hem.

CBP rationale

The applicable subheading for the padded sleeveless jacket will be 6202.93.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls anoraks, windbreakers and similar articles: Of man-made fibers: Other: Padded, sleeveless jackets: Other.

Full text

N160023 May 10, 2011 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.93.2020 Mr. Warren Lee Loftyman USA 11222 S. La Cienega Blvd., Suite #570 Inglewood, CA 90304 RE: The tariff classification of a women’s padded sleeveless jacket from China Dear Mr. Lee: In your letter dated April 8, 2011, you requested a tariff classification ruling. The sample submitted, style number B2019-P5, is a women’s hip-length padded sleeveless jacket with a shell composed of a woven 100% polyester fabric that is quilted to a nonwoven polyester batting fill. The garment is lined with a woven 100% polyester taffeta fabric that is coated with polyurethane. The padded sleeveless jacket has oversized armholes, a collar composed on the outer surface of a knit fake fur 80% acrylic/20% polyester fabric, a full front opening secured by a zipper closure that extends to the top of the collar and self-fabric ruffles on each side of the front opening that cover the zipper area. The garment has two front in-seam pockets secured with zipper closures at the waist and a self-fabric ruffled bottom hem. You stated that the garment is water resistant; however, padded, sleeveless jackets are not among the garment types that are eligible for water resistant classification. The sample is being returned to you. The applicable subheading for the padded sleeveless jacket will be 6202.93.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls anoraks, windbreakers and similar articles: Of man-made fibers: Other: Padded, sleeveless jackets: Other. The rate of duty will be 14.9 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 W. Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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