N165797 N1 Ruling Active

The tariff classification of a woman’s knit jacket from China.

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

Tariff classification

HTS codes: 6102.30.2010

Headings: 6102

Product description

Your sample is being returned to you. The submitted sample, style J08172A, is a women’s double breasted jacket constructed of a 100% polyester long pile fabric with a leopard print design on the outer surface. The garment features a full front opening with an outside asymmetrical zipper closure and one inside button closure. The inside front panel portions that are covered by the double breasted asymmetrical zipper closure are constructed of a single layer self-fabric on the left side and double layer self-fabric on the right side. Additional features include a high fold-over collar, two zippered inset pockets at the lower front panels, and long sleeves with vertical zippered tighteners at the sleeve endings. The garment is fully lined with a woven fabric which has a left side breast pocket and a pocket at the lower front right panel. The garment extends to the hip area.

CBP rationale

The applicable subheading for the jacket will be 6102.30.2010, 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 man-made fibers: Other: Other: Women’s.

Full text

N165797 June 3, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Mr. Darren Yokopenic HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a woman’s knit jacket from China. Dear Mr. Yokopenic: In your letter dated May 9, 2011 you requested a classification ruling. Your sample is being returned to you. The submitted sample, style J08172A, is a women’s double breasted jacket constructed of a 100% polyester long pile fabric with a leopard print design on the outer surface. The garment features a full front opening with an outside asymmetrical zipper closure and one inside button closure. The inside front panel portions that are covered by the double breasted asymmetrical zipper closure are constructed of a single layer self-fabric on the left side and double layer self-fabric on the right side. Additional features include a high fold-over collar, two zippered inset pockets at the lower front panels, and long sleeves with vertical zippered tighteners at the sleeve endings. The garment is fully lined with a woven fabric which has a left side breast pocket and a pocket at the lower front right panel. The garment extends to the hip area. The applicable subheading for the jacket will be 6102.30.2010, 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 man-made fibers: Other: Other: Women’s. The duty rate will be 28.2% 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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