N179155 N1 Ruling Active

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

Issued September 7, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6102.20.0010

Headings: 6102

Product description

Your sample is being returned to you. The submitted sample, style LC106, is a woman’s “Capezio” label jacket made from 100% cotton knitted fabric that has been brushed on the inner surface. The jacket features a full front opening with a zipper closure, a self-fabric piece constructed hood that can be tightened by means of a drawstring, two kangaroo pockets at the waist, long sleeves with thumb openings at the tight fitting rib knit fabric cuffs, a “Capezio® Dance” logo printed on the upper rear panel, a “Capezio®” label sewn in the wearer’s lower left side seam, and a tight fitting rib knit garment bottom.

CBP rationale

The applicable subheading for the jacket will be 6102.20.0010, 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 cotton: women’s.

Full text

N179155 September 7, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6102.20.0010 Ms. Melissa Stanczak Ballet Makers, Inc. 1 Campus Road Totowa, NJ 07512 RE: The tariff classification of a woman’s knit jacket from Guatemala. Dear Ms. Stanczak: In your letter dated August 3, 2011 you requested a classification ruling. Your sample is being returned to you. The submitted sample, style LC106, is a woman’s “Capezio” label jacket made from 100% cotton knitted fabric that has been brushed on the inner surface. The jacket features a full front opening with a zipper closure, a self-fabric piece constructed hood that can be tightened by means of a drawstring, two kangaroo pockets at the waist, long sleeves with thumb openings at the tight fitting rib knit fabric cuffs, a “Capezio® Dance” logo printed on the upper rear panel, a “Capezio®” label sewn in the wearer’s lower left side seam, and a tight fitting rib knit garment bottom. The applicable subheading for the jacket will be 6102.20.0010, 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 cotton: women’s. The duty rate will be 15.9% 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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