N235718 N2 Ruling Active

The tariff classification of padded, sleeveless jackets from China

Issued December 14, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6201.92.2010, 6202.93.2020

Headings: 6201, 6202

Product description

The first item, style TKF-519, is a women’s insulated vest with a shell that you described as a bonded fabric. Examination of the sample indicates that it is actually three separate fabrics sewn together. The shell is made from a woven 100% polyester fabric with a camouflage print design on the exterior. The center layer is a nonwoven polyester batting, and the inner layer is a 100% polyester brushed knit fabric. The garment has a full front opening with a zipper that extends to the top of the collar and slant pockets at the waist. The second item, style TKF-140S, is a men’s insulated vest, also described in your letter as a bonded fabric, but found to be separate fabrics joined by sewing. The shell, with the exception of two small inserts in the chest, is made from a woven 60% cotton/40% polyester woven fabric with a camouflage print design on the exterior. The center layer is a nonwoven polyester batting, and the inner layer is a 100% polyester brushed knit fabric. This garment has a full front opening with a zipper closure that extends to the top of the collar and slant pockets with zipper closures at the waist.

CBP rationale

The applicable subheading for style TKF-519 will be 6202.93.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): of man-made fibers: other: padded, sleeveless jackets: other. The applicable subheading for style TKF-140S will be 6201.92.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): of cotton: other: other: padded, sleeveless jackets: other.

Full text

N235718 December 14, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.93.2020; 6201.92.2010 Ms. Yammie Yue Takson Garment Mfg. Co., Ltd. Rm 512-513, 5/F, South Wing Harbour Centre, Tower 1 1 Hok Cheung Street Hunghom, Kowloon, Hong Kong RE: The tariff classification of padded, sleeveless jackets from China Dear Ms. Yue: In your letter dated November 19, 2012, you requested a tariff classification ruling. Four samples were submitted, with two being returned to you now and two under a separate file. The first item, style TKF-519, is a women’s insulated vest with a shell that you described as a bonded fabric. Examination of the sample indicates that it is actually three separate fabrics sewn together. The shell is made from a woven 100% polyester fabric with a camouflage print design on the exterior. The center layer is a nonwoven polyester batting, and the inner layer is a 100% polyester brushed knit fabric. The garment has a full front opening with a zipper that extends to the top of the collar and slant pockets at the waist. The second item, style TKF-140S, is a men’s insulated vest, also described in your letter as a bonded fabric, but found to be separate fabrics joined by sewing. The shell, with the exception of two small inserts in the chest, is made from a woven 60% cotton/40% polyester woven fabric with a camouflage print design on the exterior. The center layer is a nonwoven polyester batting, and the inner layer is a 100% polyester brushed knit fabric. This garment has a full front opening with a zipper closure that extends to the top of the collar and slant pockets with zipper closures at the waist. The applicable subheading for style TKF-519 will be 6202.93.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): of man-made fibers: other: padded, sleeveless jackets: other. The rate of duty will be 14.9 percent ad valorem. The applicable subheading for style TKF-140S will be 6201.92.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): of cotton: other: other: padded, sleeveless jackets: other. The rate of duty will be 9.4 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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