N218198 N2 Ruling Active

The tariff classification of a woman’s jacket from Vietnam.

Issued June 7, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6102.30.2010

Headings: 6102

Product description

As requested, your sample is being returned to you. The submitted sample, style 72867, is a woman’s piece constructed jacket that is made of a 88% polyester and 12% spandex knit fabric. The jacket features a self-fabric stand-up collar, a full front zippered opening, two-ply fabric center front panels that are gathered on the outer layer, long sleeves with an elasticized ruched tightening at the sleeve endings, and a snug fitting self-fabric banded bottom. The garment extends to below the waist.

CBP rationale

The applicable subheading for the jacket will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Other: Women’s.

Full text

N218198 June 7, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Mr. Jeff Victoria Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a woman’s jacket from Vietnam. Dear Mr. Victoria: In your letters dated May 17, 2012 and May 24, 2012 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 72867, is a woman’s piece constructed jacket that is made of a 88% polyester and 12% spandex knit fabric. The jacket features a self-fabric stand-up collar, a full front zippered opening, two-ply fabric center front panels that are gathered on the outer layer, long sleeves with an elasticized ruched tightening at the sleeve endings, and a snug fitting self-fabric banded bottom. The garment extends to below the waist. The applicable subheading for the jacket will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Other: Women’s. The duty rate will be 28.2% 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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