N192862 N1 Ruling Active

The tariff classification of a boys’ jacket from Bangladesh

Issued December 9, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6201.92.2061

Headings: 6201

Product description

The jacket is lined in the upper portion of the front and rear panels with a woven 100% cotton fabric. The jacket has a fold-down pointed collar with a full front opening secured by a left-over-right, six-button closure. The jacket has two bellows chest pockets with flaps secured by a one-button closure, epaulets secured by a one-button closure, long sleeves with a gusset opening at the wrist area, cuffs secured by an adjustable button closure, two side seam pockets at the waist and a straight cut hemmed bottom. The jacket has a printed logo on the rear panel and a sewn-on patch and printed logo on the left sleeve. The sample is being returned to you as you have requested.

CBP rationale

The applicable subheading for the jacket will be 6201.92.2061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other boys’ anoraks, windbreakers and similar articles: of cotton: other: other: other.

Full text

N192862 December 9, 2011 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.92.2061 Ms. Fifi Pudjijanto Gap, Inc. 2 Folsom Street San Francisco, CA 94105 RE: The tariff classification of a boys’ jacket from Bangladesh Dear Ms. Pudjijanto: In your letter dated November 8, 2011, on behalf of GapKids, you requested a tariff classification ruling. The sample submitted, style number 144365, is a boys’ hip-length jean-style jacket with a shell composed of a woven 100% cotton fabric. The jacket is lined in the upper portion of the front and rear panels with a woven 100% cotton fabric. The jacket has a fold-down pointed collar with a full front opening secured by a left-over-right, six-button closure. The jacket has two bellows chest pockets with flaps secured by a one-button closure, epaulets secured by a one-button closure, long sleeves with a gusset opening at the wrist area, cuffs secured by an adjustable button closure, two side seam pockets at the waist and a straight cut hemmed bottom. The jacket has a printed logo on the rear panel and a sewn-on patch and printed logo on the left sleeve. The sample is being returned to you as you have requested. The applicable subheading for the jacket will be 6201.92.2061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other boys’ anoraks, windbreakers and similar articles: of cotton: other: other: other. The rate of duty will be 9.4 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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