CBP Ruling N197655 — The tariff classification of a “Cush ‘n Hood” from China or other countries

Tariff classification

Headings: 6210

Product description

The item in question, the Cush ‘n Hood, is a sleeveless, protective garment similar to a poncho with a full front opening secured by left-over-right hook and loop fasteners and a permanent hood with a drawstring tightening. The shell will be made from a woven 320D Taslon nylon fabric with a visible polyurethane coating on the inner surface, while the lining is a heavily napped knitted fabric. The garment extends below the knees and has a free-hanging back yoke and three interior patch pockets. The item can be folded for easy transport and may be used while folded in the manner of a seat cushion. It will be marketed with screen printed or embroidered team graphics. According to your correspondence the item will be sized specifically for men, for women and for youths. The sample appears to be men’s. The Cush ‘n Hood is not stuffed; therefore, it would not be considered a cushion for tariff purposes. Although potentially useful for a variety of purposes, its primary function is as wearing apparel.

CBP rationale

The applicable subheading for the Cush ‘n Hood will be 6210.20.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of the type described in subheadings 6201.

Full text

N197655 January 12, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.20.5000 Mr. Alan Krasnoff ERI Products 14034 W. 107th St. Lenexa, KS 66215 RE: The tariff classification of a “Cush ‘n Hood” from China or other countries Dear Mr. Krasnoff: In your letter dated December 15, 2011, you requested a tariff classification ruling. The sample and a portion of the fabric you submitted are being returned. The item in question, the Cush ‘n Hood, is a sleeveless, protective garment similar to a poncho with a full front opening secured by left-over-right hook and loop fasteners and a permanent hood with a drawstring tightening. The shell will be made from a woven 320D Taslon nylon fabric with a visible polyurethane coating on the inner surface, while the lining is a heavily napped knitted fabric. The garment extends below the knees and has a free-hanging back yoke and three interior patch pockets. The item can be folded for easy transport and may be used while folded in the manner of a seat cushion. It will be marketed with screen printed or embroidered team graphics. According to your correspondence the item will be sized specifically for men, for women and for youths. The sample appears to be men’s. The Cush ‘n Hood is not stuffed; therefore, it would not be considered a cushion for tariff purposes. Although potentially useful for a variety of purposes, its primary function is as wearing apparel. The applicable subheading for the Cush ‘n Hood will be 6210.20.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of the type described in subheadings 6201.11 to 6201.19, of man-made fibers. The rate of duty will be 7.1 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, Thomas J. Russo Director National Commodity Specialist Division

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