CBP Ruling N176576 — The tariff classification of a women’s jacket from the Philippines

Tariff classification

Headings: 6202

Product description

The sample submitted, style number BESR0205, is a women’s hip-length jacket with a shell composed of a woven 100% polyester fabric which has a polyurethane coating. The jacket is lined with a polyester mesh fabric. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket has a stand-up collar, a full front opening secured by a zipper closure that extends to the top of the collar and an overlapping flap that covers the front zipper area. The jacket has long sleeves with elasticized cuffs, two front pockets below the waist and a drawcord tightening through the bottom hem. The sample is being returned to you as you have requested. With your letter you submitted a test report from an independent laboratory certifying that the garment passed the water resistance test. We have not confirmed those results in our own laboratory; however, the CBP officer handling the transaction may choose to do so at the time of importation.

Full text

N176576 August 12, 2011 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.93.4500 Ms. Marilyn G. Santos Supreme International, LLC 3000 NW 107 Avenue Miami, Florida 33172 RE: The tariff classification of a women’s jacket from the Philippines Dear Ms. Santos: In your letter dated July 19, 2011, on behalf of Perry Ellis International, Inc. dba Supreme International, you requested a tariff classification ruling. The sample submitted, style number BESR0205, is a women’s hip-length jacket with a shell composed of a woven 100% polyester fabric which has a polyurethane coating. The jacket is lined with a polyester mesh fabric. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket has a stand-up collar, a full front opening secured by a zipper closure that extends to the top of the collar and an overlapping flap that covers the front zipper area. The jacket has long sleeves with elasticized cuffs, two front pockets below the waist and a drawcord tightening through the bottom hem. The sample is being returned to you as you have requested. With your letter you submitted a test report from an independent laboratory certifying that the garment passed the water resistance test. We have not confirmed those results in our own laboratory; however, the CBP officer handling the transaction may choose to do so at the time of importation. Based on the information you provided the applicable subheading for the jacket will be 6202.93.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s anoraks (including ski-jackets), windbreakers and similar articles: of man-made fibers: other: water resistant. The rate of duty will be 7.1 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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