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N177482 N1 Ruling Active

The tariff classification of a men’s jacket from China

Issued August 18, 2011 by U.S. Customs and Border Protection.

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N1 N177482 (August 18, 2011)

Tariff classification

HTS codes: 6210.40.3000

Headings: 6210

Product description

The submitted sample is being returned as requested. Style #151934 is a men’s faux leather jacket. It is constructed of woven man-made fiber fabric that is coated on the outer surface with a polyurethane plastic. The polyurethane completely obscures the underlying fabric. The body of the garment contains a Sherpa lining. The garment features the following: a collar, shoulder epaulets, lined long sleeves with knit cuffs, a full front zipper with a snap closure at the neck and waist, a knit waistband and two patch pockets at the waist with snap closures.

CBP rationale

The applicable subheading for Style #151934 will be 6210.40.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Garments, made up of heading 5602, 5603, 5903, 5906 or 5907: Other men’s and boy’s garments: Of man-made fibers.

Full text

N177482 August 18, 2011 CLA-2-62:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6210.40.3000 Ms. Min Xie Phillips-Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a men’s jacket from China Dear Ms. Xie: In your letter dated July 27, 2011, you requested a tariff classification ruling. The submitted sample is being returned as requested. Style #151934 is a men’s faux leather jacket. It is constructed of woven man-made fiber fabric that is coated on the outer surface with a polyurethane plastic. The polyurethane completely obscures the underlying fabric. The body of the garment contains a Sherpa lining. The garment features the following: a collar, shoulder epaulets, lined long sleeves with knit cuffs, a full front zipper with a snap closure at the neck and waist, a knit waistband and two patch pockets at the waist with snap closures. The applicable subheading for Style #151934 will be 6210.40.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Garments, made up of heading 5602, 5603, 5903, 5906 or 5907: Other men’s and boy’s 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 general rate of duty will be 3.8 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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