The tariff classification of a boy’s jacket from Taiwan.
Issued November 30, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6201.93.3521
Headings: 6201
Product description
The submitted sample will be returned to you as requested. The article, Style 328613L002, is a toddler boy’s hooded woven jacket. The garment shell is made of woven 100% polyester fabric and has a 600 mm PU (polyurethane) coating on the outer surface. The jacket has open work mesh inserts made of polyester small hole knit fabric at the side seams extending from the armhole in-seams to the open hem bottom. The inner lining is made of a different polyester mesh knit fabric. The garment features a full front opening secured by a heavy zipper closure and long sleeves with elasticized cuffs. Although an outerwear jacket with a 600mm polyurethane coating often qualifies as water resistant, the open work mesh inserts on this garment constitutes more than mere trim and precludes water resistant classification.
CBP rationale
The applicable subheading for Style 328613L002 will be 6201.93.3521, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other boys’ anoraks (including ski-jackets), windbreakers and similar articles of man-made fibers.
Full text
N235593 November 30, 2012 CLA-2-62:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6201.93.3521 Ms. Regina White-Santiago The Children’s Place Services Company, LLC 500 Plaza Drive Secaucus, NJ 07094 RE: The tariff classification of a boy’s jacket from Taiwan. Dear Ms. White-Santiago: In your letter dated November 19, 2012, you requested a classification ruling. The submitted sample will be returned to you as requested. The article, Style 328613L002, is a toddler boy’s hooded woven jacket. The garment shell is made of woven 100% polyester fabric and has a 600 mm PU (polyurethane) coating on the outer surface. The jacket has open work mesh inserts made of polyester small hole knit fabric at the side seams extending from the armhole in-seams to the open hem bottom. The inner lining is made of a different polyester mesh knit fabric. The garment features a full front opening secured by a heavy zipper closure and long sleeves with elasticized cuffs. Although an outerwear jacket with a 600mm polyurethane coating often qualifies as water resistant, the open work mesh inserts on this garment constitutes more than mere trim and precludes water resistant classification. The applicable subheading for Style 328613L002 will be 6201.93.3521, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other boys’ anoraks (including ski-jackets), 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 Bruce Kirschner at 646-733-3048. Sincerely, Thomas J. Russo Director, National Commodity Specialist Division
More rulings on the same tariff codes
Application for Further Review of Protest No. 1601-11-100326; Classification of Men’s and Boys’ Jackets
The tariff classification of a man’s jacket from China
The tariff classification of a boy’s jacket from China
The tariff classification of a boy’s jacket from China
The tariff classification of a boy’s jacket from China
The tariff classification of a boy’s jacket from China.
The tariff classification of a boy’s and a toddlers’ jacket from Taiwan.
The tariff classification of a boys’ jacket from Ethiopia
The tariff classification of a men’s jacket and a boys’ jacket from China
The tariff classification of a boys’ jacket from Vietnam
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →