N192883 N1 Ruling Active

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

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

Tariff classification

HTS codes: 6202.93.2020

Headings: 6202

Product description

The item in question, style 13ACwa622 Arctic Cat women’s vest, is a women’s outerwear garment with a shell composed of a woven 100% polyester fabric with a 600mm polyurethane treatment on the back side. It is lined with a heavily brushed, double faced knit fleece fabric. The garment has a full front opening with a zipper closure, a collar, pockets at the waist, an elasticized drawstring with a cord lock through the bottom hem and elasticized gathering on the sides above the waist. Although the sample has pockets and embroidery on the knit side, you indicated in your letter that in production the garment will not have these pockets and that it will not be reversible. Because there is no provision in

CBP rationale

the applicable subheading for this garment accommodating water resistance, its classification will not be affected by the treatment. The applicable subheading for style 13ACwa622 will be 6202.93.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): other women’s or girls’ padded, sleeveless jackets, of man-made fibers.

Full text

N192883 December 9, 2011 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.93.2020 Mr. Paul Meyer Masterpiece International, Ltd. 615 N Nash St. El Segundo, CA 90245 RE: The tariff classification of a women’s padded, sleeveless jacket from China Dear Mr. Meyer: In your letter dated November 7, 2011, on behalf of JMI (USA) Ltd., you requested a tariff classification ruling. The sample you submitted is being returned as you requested. The item in question, style 13ACwa622 Arctic Cat women’s vest, is a women’s outerwear garment with a shell composed of a woven 100% polyester fabric with a 600mm polyurethane treatment on the back side. It is lined with a heavily brushed, double faced knit fleece fabric. The garment has a full front opening with a zipper closure, a collar, pockets at the waist, an elasticized drawstring with a cord lock through the bottom hem and elasticized gathering on the sides above the waist. Although the sample has pockets and embroidery on the knit side, you indicated in your letter that in production the garment will not have these pockets and that it will not be reversible. Because there is no provision in the applicable subheading for this garment accommodating water resistance, its classification will not be affected by the treatment. The applicable subheading for style 13ACwa622 will be 6202.93.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): other women’s or girls’ padded, sleeveless jackets, of man-made fibers. 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 William Raftery at (646) 733-3047 Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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