CBP Ruling N230438 — The tariff classification of a ladies faux leather jacket from China.

Tariff classification

Headings: 6113

Product description

The sample is being returned to you as requested. Style GC8428 is a women’s faux leather jacket. The jacket is constructed of rayon and nylon knit fabric coated with cellular plastic that completely obscures the underlying fabric. The front and back panels and upper portion of the sleeves are composed of cellular plastic material. The side panels and remainder of the garment’s sleeves are constructed of rib knit fabric. The garment is unlined and features a round neckline with a two snap closure, long sleeves with two snapped cuffs, full front opening with zipper closure covered by a flap, two vertical zippered pockets below the waist and a hemmed bottom. The underlined jacket is of cellular plastic construction; however, the fabric is used in lieu of a lining for comfort and therefore, used for more than mere reinforcement.

CBP rationale

The applicable subheading for Style GC8428 will be 6113.00.1010 Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric….

Full text

N230438 September 6, 2012 CLA-2-61:OT:RR:NC:3:348 CATEGORY: Classification TARIFF NO.: 6113.00.1010 Ms. Belinda Lopez Philips Van Heusen Corp. 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a ladies faux leather jacket from China. Dear Ms. Lopez: In your letter dated August 2, 2012 you requested a tariff classification ruling. The sample is being returned to you as requested. Style GC8428 is a women’s faux leather jacket. The jacket is constructed of rayon and nylon knit fabric coated with cellular plastic that completely obscures the underlying fabric. The front and back panels and upper portion of the sleeves are composed of cellular plastic material. The side panels and remainder of the garment’s sleeves are constructed of rib knit fabric. The garment is unlined and features a round neckline with a two snap closure, long sleeves with two snapped cuffs, full front opening with zipper closure covered by a flap, two vertical zippered pockets below the waist and a hemmed bottom. The underlined jacket is of cellular plastic construction; however, the fabric is used in lieu of a lining for comfort and therefore, used for more than mere reinforcement. The applicable subheading for Style GC8428 will be 6113.00.1010 Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric…. Coats and jackets: Women’s or girls’. The rate of duty will be 3.8% 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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