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N234697 N2 Ruling Active

The tariff classification of a ladies’ jacket from China.

Issued November 21, 2012 by U.S. Customs and Border Protection.

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N2 N234697 (November 21, 2012)

Tariff classification

HTS codes: 6210.50.7000

Headings: 6210

Product description

The sample is being returned to you as requested. Style 7621166 is a women’s hip-length jacket. The garment is constructed of 100% cotton woven fabric that is coated with a compact polyurethane plastic that completely obscures the underlying fabric. The unlined garment features a collar with a detachable hood and snap closure, a full front opening secured with a left over right double breasted six button closure, two side slash waist pockets with buttons, a pleated back, a free hanging back yoke and a hemmed bottom.

CBP rationale

The applicable subheading for Style 7621166 will be 6210.50.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, other women’s or girls’ garments: Other: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric.

Full text

N234697 November 21, 2012 CLA-2-62:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6210.50.7000 Ms. Min Xie PVH 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a ladies’ jacket from China. Dear Ms. Xie: In your letter dated October 23, 2012 you requested a tariff classification ruling. The sample is being returned to you as requested. Style 7621166 is a women’s hip-length jacket. The garment is constructed of 100% cotton woven fabric that is coated with a compact polyurethane plastic that completely obscures the underlying fabric. The unlined garment features a collar with a detachable hood and snap closure, a full front opening secured with a left over right double breasted six button closure, two side slash waist pockets with buttons, a pleated back, a free hanging back yoke and a hemmed bottom. The applicable subheading for Style 7621166 will be 6210.50.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, other women’s or girls’ garments: Other: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric. The rate of duty will be 3.3% 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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