N167455 N1 Ruling Active

The tariff classification of men’s jacket from China

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

Tariff classification

HTS codes: 6210.40.7000

Headings: 6210

Product description

The submitted samples are being returned to you as requested. The submitted sample, Style # VN-0NSEBLK, is a faux leather jacket. It is composed of cellular polyurethane plastic sheeting, which completely obscures the underlying fabric. The polyester/rayon/cotton knit fabric has been brushed, creating a dense fibrous surface. The jacket also features: a hood; a full front zipper closure with flap packet- 6 snap closures; long sleeves; 2 patch pockets at the chest; 2 vertical zippered pockets at the chest; two slash pockets below the waist, Although the garment is of cellular construction, the brushed knit has a function beyond that of mere reinforcement and the jacket is considered to be made of a fabric of heading 5903.

CBP rationale

The applicable subheading for Style # VN-0NSEBLK will be 6210.40.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906, or 5907: other men’s or boys’ garments: of man-made fibers: having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric.

Full text

N167455 June 6, 2011 CLA-2-62:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6210.40.7000 Leigh Wang VF Outdoor, Inc. 6550 Katella Avenue Cypress, CA 90630 RE: The tariff classification of men’s jacket from China Dear Ms. Wang: In your letter dated May 18, 2011, you requested a tariff classification ruling. The submitted samples are being returned to you as requested. The submitted sample, Style # VN-0NSEBLK, is a faux leather jacket. It is composed of cellular polyurethane plastic sheeting, which completely obscures the underlying fabric. The polyester/rayon/cotton knit fabric has been brushed, creating a dense fibrous surface. The jacket also features: a hood; a full front zipper closure with flap packet- 6 snap closures; long sleeves; 2 patch pockets at the chest; 2 vertical zippered pockets at the chest; two slash pockets below the waist, Although the garment is of cellular construction, the brushed knit has a function beyond that of mere reinforcement and the jacket is considered to be made of a fabric of heading 5903. The applicable subheading for Style # VN-0NSEBLK will be 6210.40.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906, or 5907: other men’s or boys’ garments: of man-made fibers: having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric. The rate of duty will be 3.3% 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →