N205260 N2 Ruling Active

The tariff classification of a men’s jacket and a boys’ jacket from China

Issued March 16, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6201.93.3511, 6201.93.3000, 6201.93.3521

Headings: 6201

Product description

The sample submitted, style F-058, is a men’s hip-length jacket with a shell composed of a woven 100% polyester fabric which has an acrylic coating on the inner surface for water resistance. The jacket is lined in the body with a knit mesh 100% polyester fabric and in the sleeves with a woven 100% nylon taffeta fabric. The garment will be imported in men’s sizes XS-3XL. The jacket will also be imported in youth sizes S-L under style number F-058Y. The coating is not visible as that term is defined in the tariff, therefore HTSUS heading 6210 does not apply. The jacket has a full front opening secured by a zipper closure that extends to the top of the collar, long sleeves with a knit fabric insert at the wrist area, two front pockets with zipper closures at the waist, a free hanging rear yoke secured by hook and loop fasteners and a drawcord fastening at the bottom hem. The sample is being returned to you as you have requested. Styles F-058 and F-058Y are eligible for classification as water resistant. If the jackets pass the water resistance test specified in Harmonized Tariff Schedule of the United States (HTSUS), Chapter 62, U.S. Note 2, then

Full text

N205260 March 16, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511; 6201.93.3521 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, Ga 30813 RE: The tariff classification of a men’s jacket and a boys’ jacket from China Dear Mr. Rizner: In your letter dated February 15, 2012, on behalf of Holloway, you requested a tariff classification ruling. The sample submitted, style F-058, is a men’s hip-length jacket with a shell composed of a woven 100% polyester fabric which has an acrylic coating on the inner surface for water resistance. The jacket is lined in the body with a knit mesh 100% polyester fabric and in the sleeves with a woven 100% nylon taffeta fabric. The garment will be imported in men’s sizes XS-3XL. The jacket will also be imported in youth sizes S-L under style number F-058Y. The coating is not visible as that term is defined in the tariff, therefore HTSUS heading 6210 does not apply. The jacket has a full front opening secured by a zipper closure that extends to the top of the collar, long sleeves with a knit fabric insert at the wrist area, two front pockets with zipper closures at the waist, a free hanging rear yoke secured by hook and loop fasteners and a drawcord fastening at the bottom hem. The sample is being returned to you as you have requested. Styles F-058 and F-058Y are eligible for classification as water resistant. If the jackets pass the water resistance test specified in Harmonized Tariff Schedule of the United States (HTSUS), Chapter 62, U.S. Note 2, then the applicable HTSUS subheading for the garments 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 men’s jacket does not pass the water resistance test, then the applicable HTSUS subheading for the garment will be 6201.93.3511, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 27.7 percent ad valorem. If the boys’ jacket does not pass the water resistance test, then the applicable HTSUS 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, Thomas J. Russo Director National Commodity Specialist Division

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