N230136 N2 Ruling Active

The tariff classification of a men’s jacket from China

Issued August 30, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6210.40.5020

Headings: 6210

Product description

The jacket is lined in the front panels and in the hood with a knit polyester fabric, and in the sleeves with a woven polyester fabric. The plastic laminate is visible through the inner mesh fabric. The jacket has an integral hood with a drawcord tightening, a full front opening secured by a zipper closure that extends to the chin area, long hemmed sleeves, a zippered pocket on the upper portion of the left sleeve, two front pockets with zipper closures below the waist and a drawcord tightening through the bottom hem. The sample is being returned to you as you have requested.

CBP rationale

The applicable subheading for the jacket will be 6210.40.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men’s or boys’ garments: Of man-made fibers: Other: Anoraks (including ski-jackets), windbreakers and similar articles.

Full text

N230136 August 30, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5020 Mr. John A. Schoenig Grunfeld, Desiderio, Lebowitz, Silverman, Klestadt LLP 399 Park Avenue 25th Floor New York, N.Y. 10022-4877 RE: The tariff classification of a men’s jacket from China Dear Mr. Schoenig: In your letter dated August 8, 2012, on behalf of your client, G-III Apparel Group, Ltd., you requested a tariff classification ruling. The sample submitted, style number 552, is a men’s hip-length jacket with a shell composed of a of a woven 95% polyester/5% spandex fabric on the outer surface and a flat knit 100% polyester mesh fabric on the inner surface, bonded together with a plastic in between. The jacket is lined in the front panels and in the hood with a knit polyester fabric, and in the sleeves with a woven polyester fabric. The plastic laminate is visible through the inner mesh fabric. The jacket has an integral hood with a drawcord tightening, a full front opening secured by a zipper closure that extends to the chin area, long hemmed sleeves, a zippered pocket on the upper portion of the left sleeve, two front pockets with zipper closures below the waist and a drawcord tightening through the bottom hem. The sample is being returned to you as you have requested. The applicable subheading for the jacket will be 6210.40.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men’s or boys’ garments: Of man-made fibers: Other: Anoraks (including ski-jackets), windbreakers and similar articles. 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 W. Raftery at (646) 733-3047. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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