CBP Ruling N231421 — The tariff classification of ladies’ jacket from China.

Tariff classification

Headings: 6113

Product description

The sample is being returned to you as requested. Style 1N207730 is a women’s hip length jacket. The jacket is constructed of a 100% polyester knit fabric coated with a compact plastic that completely obscures the underlying fabric. The jacket features two front and back panels both composed of jacquard fabric and compact plastic material. The upper portions of the sleeves are also composed of compact plastic material. The side panels and the remainder of the garment’s sleeves are constructed of knit fabric. The jacket is unlined and features a V-neck collar composed of jacquard fabric, long sleeves with slits at the cuff, full front opening with a one button closure, two side slant pockets at the waist and a hemmed bottom. The compact plastic portions of the garment comprise over 60% of the visible surface area and impart the essential character.

CBP rationale

The applicable subheading for Style 1N207730 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

N231421 September 17, 2012 CLA-2-61:OT:RR:NC:3:348 CATEGORY: Classification TARIFF NO.: 6113.00.1010 Ms. Ann Garyn Chico’s FAS, Inc. 11215 Metro Parkway Fort Myers, FL 33966 RE: The tariff classification of ladies’ jacket from China. Dear Ms. Garyn: In your letter dated August 13, 2012 you requested a tariff classification ruling. The sample is being returned to you as requested. Style 1N207730 is a women’s hip length jacket. The jacket is constructed of a 100% polyester knit fabric coated with a compact plastic that completely obscures the underlying fabric. The jacket features two front and back panels both composed of jacquard fabric and compact plastic material. The upper portions of the sleeves are also composed of compact plastic material. The side panels and the remainder of the garment’s sleeves are constructed of knit fabric. The jacket is unlined and features a V-neck collar composed of jacquard fabric, long sleeves with slits at the cuff, full front opening with a one button closure, two side slant pockets at the waist and a hemmed bottom. The compact plastic portions of the garment comprise over 60% of the visible surface area and impart the essential character. The applicable subheading for Style 1N207730 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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