N232645 N2 Ruling Active

The tariff classification of a women’s outerwear jacket from China

Issued September 17, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6202.93.5011

Headings: 6202

Product description

The item in question, style 26526, is a women’s outerwear jacket made from a 100% polyester woven fabric that is brushed on the outer surface to create a suede-like effect. The jacket is hip-length and has a full front opening with a zipper closure that extends to the top of the collar, on-seam pockets at the waist, a zippered security pocket on the right seam near the waist and a hemmed bottom. The jacket has binding at the sleeve ends, around the collar and in the seams of the front and rear body panels.

CBP rationale

The applicable subheading for style 26526 will be 6202.93.5011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers.

Full text

N232645 September 17, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.93.5011 Ms. Joanna Woo United-Way International, Inc. 147-27 175th St. Jamaica, NY 11434 RE: The tariff classification of a women’s outerwear jacket from China Dear Ms. Woo: In your letter dated August 24, 2012, on behalf of M-A-G Apparel, Inc., you requested a tariff classification ruling. The sample you submitted is being returned to you. The item in question, style 26526, is a women’s outerwear jacket made from a 100% polyester woven fabric that is brushed on the outer surface to create a suede-like effect. The jacket is hip-length and has a full front opening with a zipper closure that extends to the top of the collar, on-seam pockets at the waist, a zippered security pocket on the right seam near the waist and a hemmed bottom. The jacket has binding at the sleeve ends, around the collar and in the seams of the front and rear body panels. The applicable subheading for style 26526 will be 6202.93.5011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers. The rate of duty 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 William Raftery at (646) 733-3047. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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