N233314 N2 Ruling Active

The tariff classification of two women’s jackets from Vietnam or other countries

Issued October 10, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6210.50.5020

Headings: 6210

Product description

You submitted two samples, which we are returning as you requested. The first item, style #1607, is an unlined women’s outerwear jacket with a shell made from a 100% polyester woven fabric which has a visible polyurethane coating on the inner surface. The jacket has a full front opening with a zipper closure that extends to the neck, slant pockets at the waist, an integral hood with a drawstring and lined with mesh fabric, long sleeves with elasticized ends and a hemmed bottom that is rounded and longer in the back and has a drawstring tightening. The shell has a print design and a ciré-type shiny finish. The second item, style #1641, is identical to item #1607 except for its color, and the shell is not printed with a design.

CBP rationale

The applicable subheading for styles 1607 and 1641 will be 6210.50.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls’ garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers: other: Anoraks (including ski-jackets), windbreakers and similar articles .

Full text

N233314 October 10, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.50.5020 Ms. Ivory Wong Blue Star Imports L.P. 401 Fifth Ave. New York, NY 10016 RE: The tariff classification of two women’s jackets from Vietnam or other countries Dear Ms. Wong: In your letter dated September 13, 2012, you requested a tariff classification ruling. You submitted two samples, which we are returning as you requested. The first item, style #1607, is an unlined women’s outerwear jacket with a shell made from a 100% polyester woven fabric which has a visible polyurethane coating on the inner surface. The jacket has a full front opening with a zipper closure that extends to the neck, slant pockets at the waist, an integral hood with a drawstring and lined with mesh fabric, long sleeves with elasticized ends and a hemmed bottom that is rounded and longer in the back and has a drawstring tightening. The shell has a print design and a ciré-type shiny finish. The second item, style #1641, is identical to item #1607 except for its color, and the shell is not printed with a design. The applicable subheading for styles 1607 and 1641 will be 6210.50.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls’ garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, 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 William Raftery at (646) 733-3047. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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