N191620 N1 Ruling Active

The tariff classification of a women’s shirt-styled jacket from Bangladesh, Cambodia or China

Issued November 22, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6202.92.2061

Headings: 6202

Product description

The item in question, style MT01704-001PG00, is a women’s shirt-styled jacket with a shell made from a 100% cotton, yarn-dyed woven fabric with a heavily brushed 100% polyester fleece lining in the body. The garment has a seven-button, right-over-left front closure, long vented sleeves with buttoned cuffs, patch pockets with buttoned flaps in the chest, a pointed collar, a removable hood with a drawstring and a shirt-tail bottom. Although this garment has shirt styling, the heavy fleece lining is not generally associated with shirts.

CBP rationale

The applicable subheading for style MT01704-001PG00 will be 6202.92.2061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s anoraks (including ski-jackets), windbreakers and similar articles, of cotton.

Full text

N191620 November 22, 2011 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.92.2061 Ms. Jennifer Caldwell Planet Gold Clothing Company, Inc. 1410 Broadway New York, NY 10018 RE: The tariff classification of a women’s shirt-styled jacket from Bangladesh, Cambodia or China Dear Ms. Caldwell: In your letter dated October 28, 2011, you requested a tariff classification ruling. The item in question, style MT01704-001PG00, is a women’s shirt-styled jacket with a shell made from a 100% cotton, yarn-dyed woven fabric with a heavily brushed 100% polyester fleece lining in the body. The garment has a seven-button, right-over-left front closure, long vented sleeves with buttoned cuffs, patch pockets with buttoned flaps in the chest, a pointed collar, a removable hood with a drawstring and a shirt-tail bottom. Although this garment has shirt styling, the heavy fleece lining is not generally associated with shirts. The applicable subheading for style MT01704-001PG00 will be 6202.92.2061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s anoraks (including ski-jackets), windbreakers and similar articles, of cotton. The rate of duty will be 8.9 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 William Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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