N194115 N1 Ruling Active

The tariff classification of a girl’s jacket from China.

Issued December 15, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6102.30.2020

Headings: 6102

Product description

As requested, the sample will be returned to you. The submitted sample, Style #PS7J609 is a girl’s jacket. The two front panels and the hood are made of pile knit acrylic fabric that simulates fur. The sleeves, waistband and back panel are constructed of faux leather fabric consisting of polyurethane on a fabric backing. The jacket features a woven polyester lining, long sleeves with cuffs, a full frontal opening with a heavy duty zipper closure and a banded bottom. The essential character of the garment is imparted by the pile knit front panels; Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3(b), noted.

CBP rationale

The applicable subheading for Style# PS7J609 will be 6102.30.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks, windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: of man-made fibers: other: other, girls’.

Full text

N194115 December 15, 2011 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6102.30.2020 Mr. Peter Salvato Import Commodity Group Ltd. 500 Merrick Road Lynbrook, NY 11563 RE: The tariff classification of a girl’s jacket from China. Dear Mr. Salvato: In your letter dated November 15, 2011, on behalf of LF Sourcing (Millwork) LLC, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style #PS7J609 is a girl’s jacket. The two front panels and the hood are made of pile knit acrylic fabric that simulates fur. The sleeves, waistband and back panel are constructed of faux leather fabric consisting of polyurethane on a fabric backing. The jacket features a woven polyester lining, long sleeves with cuffs, a full frontal opening with a heavy duty zipper closure and a banded bottom. The essential character of the garment is imparted by the pile knit front panels; Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3(b), noted. The applicable subheading for Style# PS7J609 will be 6102.30.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks, windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: of man-made fibers: other: other, girls’. The rate of duty will be 28.2 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 Bruce Kirschner at (646) 733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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