N165555 N1 Ruling Active

The tariff classification of a women’s jacket from China

Issued June 6, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6202.92.2061

Headings: 6202

Product description

The rear panel and the sleeves are composed of a knit 100% cotton fabric. The jacket has a fold-down pointed collar, a full front opening secured by six metal rivet-type buttons, two chest pockets with flaps secured by a metal rivet-type button, long sleeves with ribbed-knit fabric cuffs, a banded bottom hem on the front panels and a hemmed bottom on the rear panel. Decorative rhinestones are glued at various areas to the garment’s front panels and collar. The essential character of this garment is imparted by the woven portions, and it will be classified accordingly. The sample is being returned to you as you have requested.

CBP rationale

The applicable subheading for the jacket will be 6202.92.2061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s anoraks, windbreakers and similar articles: of cotton: other: other: other.

Full text

N165555 June 6, 2011 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.92.2061 Ms. Sue Bennett Global Knits Corporation 20110 Auger Avenue Corcoran, MN 55340 RE: The tariff classification of a women’s jacket from China Dear Ms. Bennett: In your letter dated May 2, 2011, you requested a tariff classification ruling. The sample submitted, style number 217166, is a women’s hip-length jacket with a shell composed of a woven 66% cotton/34% polyester denim fabric on the entire two front panels and on the collar. The rear panel and the sleeves are composed of a knit 100% cotton fabric. The jacket has a fold-down pointed collar, a full front opening secured by six metal rivet-type buttons, two chest pockets with flaps secured by a metal rivet-type button, long sleeves with ribbed-knit fabric cuffs, a banded bottom hem on the front panels and a hemmed bottom on the rear panel. Decorative rhinestones are glued at various areas to the garment’s front panels and collar. The essential character of this garment is imparted by the woven portions, and it will be classified accordingly. The sample is being returned to you as you have requested. The applicable subheading for the jacket will be 6202.92.2061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s anoraks, windbreakers and similar articles: of cotton: other: other: other. The rate of duty will be 8.9 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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