N186917 N1 Ruling Active

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

Issued October 14, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6102.20.0010

Headings: 6102

Product description

As requested, your sample is being returned to you. The submitted sample, item # 009-2030, is a woman’s jacket made from 100% cotton French terry knitted fabric. The jacket features a full front opening with a zipper closure, a self-fabric oversized high collar, two front cargo pockets with a button closure and side slit pockets below the waist, long raglan sleeves with self-fabric cuffs, a tunneled drawstring tightening at the waist, and a straight garment bottom. A 100% cotton woven fabric comprises the placket, portions of the pockets, and the free-hanging front and back yokes.

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

N186917 October 14, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6102.20.0010 Ms. Jeannine Greener Eddie Bauer LLC 10401 NE 8th Street, Suite 500 Bellevue, WA 98004 RE: The tariff classification of a woman’s knit jacket from China. Dear Ms. Greener: In your letter dated September 27, 2011 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, item # 009-2030, is a woman’s jacket made from 100% cotton French terry knitted fabric. The jacket features a full front opening with a zipper closure, a self-fabric oversized high collar, two front cargo pockets with a button closure and side slit pockets below the waist, long raglan sleeves with self-fabric cuffs, a tunneled drawstring tightening at the waist, and a straight garment bottom. A 100% cotton woven fabric comprises the placket, portions of the pockets, and the free-hanging front and back yokes. 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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