The tariff classification of men’s water resistant jackets from China
Issued October 12, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6201.93.3511, 6201.93.3000
Headings: 6201
Product description
The sample you submitted is being returned as you requested. The item in question, designated as styles 3700 and 45743, is a hip-length jacket made from a 100% polyester diamond ripstop woven fabric with a plastic coating for water resistance. The jacket has a full front opening with a zipper closure that extends to the top of the collar, long sleeves with elastic at the ends, a hemmed bottom with an elasticized drawstring and a cord lock, on-seam pockets at the waist and a full woven lining. The shell has contrasting color inserts in the upper chest and side panels which appear to be identical to the main fabric other than their color. This garment is eligible for classification as water resistant. If the jacket passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then
Full text
N233511 October 12, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3511 Ms. Mika M. McLafferty Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Ave. New York, NY 10022-4877 RE: The tariff classification of men’s water resistant jackets from China Dear Ms. McLafferty: In your letter dated September 19, 2012, on behalf of Foreign Resources Corp., you requested a tariff classification ruling. The sample you submitted is being returned as you requested. The item in question, designated as styles 3700 and 45743, is a hip-length jacket made from a 100% polyester diamond ripstop woven fabric with a plastic coating for water resistance. The jacket has a full front opening with a zipper closure that extends to the top of the collar, long sleeves with elastic at the ends, a hemmed bottom with an elasticized drawstring and a cord lock, on-seam pockets at the waist and a full woven lining. The shell has contrasting color inserts in the upper chest and side panels which appear to be identical to the main fabric other than their color. This garment is eligible for classification as water resistant. If the jacket passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then the applicable HTSUS subheading for the garment will be 6201.93.3000, which provides for other men's or boys’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.1 percent ad valorem. If the jacket does not pass the water resistance test, then the applicable HTSUS subheading for the garment will be 6201.93.3511, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers. The duty rate 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
More rulings on the same tariff codes
Application for Further Review of Protest No. 1601-11-100355; Classification of Boys’ Garments
Application for Further Review of Protest No. 2704-18-100981; Classification of Boys’ Polyester Woven Jackets
Application for Further Review of Protest No. 1601-11-100326; Classification of Men’s and Boys’ Jackets
Application for Further Review of Protest No. 1601-11-100325; Classification of Boys’ and Girls’ Jackets and Pants
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