N180375 N1 Ruling Active

The tariff classification of a women’s jacket from China

Issued August 25, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6113.00.1010

Headings: 6113

Product description

The submitted sample is being returned as requested. Tommy Hilfiger style #3568760 is a women’s faux leather jacket. The waist length jacket is constructed of a 100% viscose rayon woven fabric that is coated on the outer surface with a polyurethane plastic. The polyurethane completely obscures the underlying fabric. The garment contains a woven polyester lining and features the following: a stand-up collar with a snap closure, long sleeves with cuffs, a full front diagonal zippered opening with snap closures at the collar and waist, four zippered pockets at the waist and four decorative snap tabs at the waist.

CBP rationale

The applicable subheading for style #3568760 will be 6113.00.1010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, coats and jackets: women’s or girls’.

Full text

N180375 August 25, 2011 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6113.00.1010 Ms. Min Xie Phillips-Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a women’s jacket from China Dear Ms. Xie: In your letter dated August 10, 2011, you requested a tariff classification ruling. The submitted sample is being returned as requested. Tommy Hilfiger style #3568760 is a women’s faux leather jacket. The waist length jacket is constructed of a 100% viscose rayon woven fabric that is coated on the outer surface with a polyurethane plastic. The polyurethane completely obscures the underlying fabric. The garment contains a woven polyester lining and features the following: a stand-up collar with a snap closure, long sleeves with cuffs, a full front diagonal zippered opening with snap closures at the collar and waist, four zippered pockets at the waist and four decorative snap tabs at the waist. The applicable subheading for style #3568760 will be 6113.00.1010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, coats and jackets: women’s or girls’. The rate of duty will be 3.8% 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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