N201181 N2 Ruling Active

The tariff classification of a shirt jacket from China

Issued February 13, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6201.93.1000

Headings: 6201

Product description

The jacket is lined with a woven 100% polyester taffeta fabric that is quilted to a down fill insulation. In your letter you indicate that the down fill equals 11.9% of the weight of the jacket. You further indicate that style SM7887 will be imported as the inner part of a double jacket set. Although this jacket can be worn as part of a set, this jacket can also be worn separately and will be classified as a separate garment. The jacket is hip-length and has a fold-down pointed collar and a full front opening secured by a double closure. The inner closure has a zipper with a reversible pull which can be used to attach it to the outer jacket. The outer closure has six snaps along the front placket and covers the zipper area. The garment has two chest pockets with flaps secured by snap closures and long vented sleeves with adjustable snap closures on the cuffs. An elasticized loop above the cuff area is used for attachment to the outer jacket. The sample is being returned to you.

CBP rationale

The applicable subheading for style SM7887 will be 6201.93.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for anoraks, windbreakers and similar articles: of man-made fibers: containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight: containing 10 percent or more by weight of down.

Full text

N201181 February 13, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.1000 Mr. Jeff Mendon Columbia Sportswear 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of a shirt jacket from China Dear Mr. Mendon: In your letters dated November 17, 2011 and January 17, 2012, you requested a tariff classification ruling. The sample submitted, style number SM7887, is a men’s shirt-style jacket with a shell composed of a woven plaid 90% acrylic/10% wool fabric. The jacket is lined with a woven 100% polyester taffeta fabric that is quilted to a down fill insulation. In your letter you indicate that the down fill equals 11.9% of the weight of the jacket. You further indicate that style SM7887 will be imported as the inner part of a double jacket set. Although this jacket can be worn as part of a set, this jacket can also be worn separately and will be classified as a separate garment. The jacket is hip-length and has a fold-down pointed collar and a full front opening secured by a double closure. The inner closure has a zipper with a reversible pull which can be used to attach it to the outer jacket. The outer closure has six snaps along the front placket and covers the zipper area. The garment has two chest pockets with flaps secured by snap closures and long vented sleeves with adjustable snap closures on the cuffs. An elasticized loop above the cuff area is used for attachment to the outer jacket. The sample is being returned to you. The applicable subheading for style SM7887 will be 6201.93.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for anoraks, windbreakers and similar articles: of man-made fibers: containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight: containing 10 percent or more by weight of down. The rate of duty will be 4.4 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, Thomas J. Russo Director National Commodity Specialist Division

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