CBP Ruling N236030 — The tariff classification of a women’s outerwear jacket from China

Tariff classification

Headings: 6202

Product description

The sample you submitted is being returned to you. The item in question, style TKF-W460, is a women’s outerwear jacket with a shell made from a 100% polyester woven fabric in a camouflage print design. According to your correspondence this fabric has a 600mm PU (polyurethane) coating for water resistance. The jacket has a nonwoven 100% polyester filling and is lined in the lower body and sleeves with a 100% polyester 210T woven fabric, and in the remainder with a 100% polyester brushed knit fabric. The jacket has a full front opening secured by a zipper closure that extends to the top of the collar, long sleeves with elasticized ends, slant pockets with snaps at the waist, an elasticized bottom hem and a detachable insulated and lined hood with a fake fur ruff. This garment is eligible for classification as water resistant. If the jacket passes the water resistance test specified in Harmonized Tariff Schedule of the United States (HTSUS), Chapter 62, Additional U.S. Note 2, then

Full text

N236030 December 17, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.93.4500; 6202.93.5011 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 a women’s outerwear jacket from China Dear Ms. Yue: In your letter dated November 26, 2012, you requested a tariff classification ruling. The sample you submitted is being returned to you. The item in question, style TKF-W460, is a women’s outerwear jacket with a shell made from a 100% polyester woven fabric in a camouflage print design. According to your correspondence this fabric has a 600mm PU (polyurethane) coating for water resistance. The jacket has a nonwoven 100% polyester filling and is lined in the lower body and sleeves with a 100% polyester 210T woven fabric, and in the remainder with a 100% polyester brushed knit fabric. The jacket has a full front opening secured by a zipper closure that extends to the top of the collar, long sleeves with elasticized ends, slant pockets with snaps at the waist, an elasticized bottom hem and a detachable insulated and lined hood with a fake fur ruff. This garment is eligible for classification as water resistant. If the jacket passes the water resistance test specified in Harmonized Tariff Schedule of the United States (HTSUS), Chapter 62, Additional U.S. Note 2, then the applicable HTSUS subheading for the garment will be 6202.93.4500, which provides for other women's or girls’ 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 6202.93.5011, which provides for other women'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

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