The tariff classification of a boys’ jacket from China
Issued December 16, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6201.93.3000, 6201.93.3521
Headings: 6201
Product description
The sample submitted, style number 9260 is a boys’ lower hip-length jacket with a shell composed of a woven 100% nylon oxford fabric which has a Teflon treatment on the outer surface and a polyurethane coating on the inner surface. The jacket is lined with a woven polyester fabric that is quilted to a nonwoven polyester batting insulation. The jacket will be imported in boys’ sizes 7 through 16. Neither the Teflon treatment nor the polyurethane coating is visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket has a zip-off hood that is lined with a knit fleece polyester fabric and is secured at the chin area by a tab with hook and loop fasteners, a stand-up collar composed on the outer surface of a knit fleece polyester fabric, and a full front opening secured by a zipper closure that extends to the top of the collar. The jacket has long sleeves with partial elastic and a tab with a hook and loop fastener on the cuffs, two front pockets with zipper closures below the waist, and two inner pockets, one with a zipper closure and one fastened with a snap closure. The garment’s bottom hem is cut straight and shorter in the front and is cut round and longer in the back. The sample is being returned to you as you have requested. This garment is eligible for classification as water resistant. If the jacket passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then
Full text
N195936 December 16, 2011 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3521 Ms. Joyce Wooley Augusta Sportswear 425 Park West Drive Grovetown, Ga 30813 RE: The tariff classification of a boys’ jacket from China Dear Ms. Wooley: In your letter dated November 30, 2011, on behalf of Holloway Sportswear, you requested a tariff classification ruling. The sample submitted, style number 9260 is a boys’ lower hip-length jacket with a shell composed of a woven 100% nylon oxford fabric which has a Teflon treatment on the outer surface and a polyurethane coating on the inner surface. The jacket is lined with a woven polyester fabric that is quilted to a nonwoven polyester batting insulation. The jacket will be imported in boys’ sizes 7 through 16. Neither the Teflon treatment nor the polyurethane coating is visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The jacket has a zip-off hood that is lined with a knit fleece polyester fabric and is secured at the chin area by a tab with hook and loop fasteners, a stand-up collar composed on the outer surface of a knit fleece polyester fabric, and a full front opening secured by a zipper closure that extends to the top of the collar. The jacket has long sleeves with partial elastic and a tab with a hook and loop fastener on the cuffs, two front pockets with zipper closures below the waist, and two inner pockets, one with a zipper closure and one fastened with a snap closure. The garment’s bottom hem is cut straight and shorter in the front and is cut round and longer in the back. The sample is being returned to you as you have requested. This garment is eligible for classification as water resistant. If the jacket passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment will be 6201.93.3000, which provides for other men's or boys’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.1 percent ad valorem. If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6201.93.3521, which provides for other boys’ anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 27.7 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
More rulings on the same tariff codes
Application for Further Review of Protest No. 1601-11-100355; Classification of Boys’ Garments
Application for Further Review of Protest No. 2704-18-100981; Classification of Boys’ Polyester Woven Jackets
Application for Further Review of Protest No. 1601-11-100326; Classification of Men’s and Boys’ Jackets
Application for Further Review of Protest No. 1601-11-100325; Classification of Boys’ and Girls’ Jackets and Pants
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