N191595 N1 Ruling Active

The tariff classification of a men’s padded sleeveless jacket from China

Issued November 17, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6201.93.2020

Headings: 6201

Product description

The garment is lined with a knit 100% polyester fleece fabric. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The padded sleeveless jacket has oversized armholes, a stand-up collar and a full front opening secured by a zipper closure that extends to the top of the collar. The garment has a zipper pocket on the left chest, two front pockets with zipper closures below the waist and a straight cut hemmed bottom. The sample is being returned to you.

CBP rationale

The applicable subheading for the padded sleeveless jacket will be 6201.93.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ anoraks, windbreakers and similar articles: including padded sleeveless jackets: of man-made fibers: other: other.

Full text

N191595 November 17, 2011 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.2020 Ms. Diane An Dale Dongyoung Park dba A Plus Customs Broker 10900 183rd St., Suite 105 Cerritos, CA 90703 RE: The tariff classification of a men’s padded sleeveless jacket from China Dear Ms. An: In your letter dated October 27, 2011, on behalf of Cap Laza USA, Inc., you requested a tariff classification ruling. The sample submitted, style number HD001, is a men’s hip-length padded sleeveless jacket with a shell composed of a woven 100% polyester fabric which has a polyurethane coating and is quilted to a nonwoven polyester batting insulation. The garment is lined with a knit 100% polyester fleece fabric. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The padded sleeveless jacket has oversized armholes, a stand-up collar and a full front opening secured by a zipper closure that extends to the top of the collar. The garment has a zipper pocket on the left chest, two front pockets with zipper closures below the waist and a straight cut hemmed bottom. The sample is being returned to you. The applicable subheading for the padded sleeveless jacket will be 6201.93.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ anoraks, windbreakers and similar articles: including padded sleeveless jackets: of man-made fibers: other: other. The rate of duty will be 14.9 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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