The tariff classification of a boy’s and a toddlers’ jacket from Taiwan.
Issued January 18, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6201.93.3000, 6201.93.3521
Headings: 6201
Product description
The submitted samples will be returned to you as requested. Style V2116G0049 is a toddlers’ size 2T, and style V2839L002 is a boys’ size medium. Apart from sizing, the jackets are identical. Style V2116G0049 and style V2839L002 have a shell made from a woven 100% polyester fabric with a 600 mm polyurethane coating, which you indicated is on the outer surface. The jackets have open-work mesh panels made of polyester knit fabric at the side seams, extending from the armhole in-seams to the open hem bottom. These panels are backed with the same fabric comprising the shell. The inner lining is also made of a polyester mesh knit fabric. The garments feature a full front opening secured by a heavy zipper closure, a permanent hood with a chinguard and long sleeves with elasticized cuffs. Examination of the samples suggests that the plastic treatment is on the inner surface of the shell; however, the classification of these items is unaffected in this case by whether the treatment is on the inner or the outer surface. Because the mesh panels are overlaid, the jackets have a combination of shell and interlining material of treated fabric that is uninterrupted. Consequently, these garments are eligible for classification as water resistant. If the jackets pass the water resistance test specified in Harmonized Tariff Schedule of the United States (HTSUS), Chapter 62, Additional U.S. Note 2,
CBP rationale
the applicable subheading for styles V2116G0049 and V2839L002 will be 6201.93.3521, HTSUS, which provides for other boys’ anoraks (including ski-jackets), windbreakers and similar articles of man-made fibers.
Full text
N236784 January 18, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 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 and a toddlers’ jacket from Taiwan. Dear Ms. White-Santiago: In your letter dated December 19, 2012, you requested a classification ruling. The submitted samples will be returned to you as requested. Style V2116G0049 is a toddlers’ size 2T, and style V2839L002 is a boys’ size medium. Apart from sizing, the jackets are identical. Style V2116G0049 and style V2839L002 have a shell made from a woven 100% polyester fabric with a 600 mm polyurethane coating, which you indicated is on the outer surface. The jackets have open-work mesh panels made of polyester knit fabric at the side seams, extending from the armhole in-seams to the open hem bottom. These panels are backed with the same fabric comprising the shell. The inner lining is also made of a polyester mesh knit fabric. The garments feature a full front opening secured by a heavy zipper closure, a permanent hood with a chinguard and long sleeves with elasticized cuffs. Examination of the samples suggests that the plastic treatment is on the inner surface of the shell; however, the classification of these items is unaffected in this case by whether the treatment is on the inner or the outer surface. Because the mesh panels are overlaid, the jackets have a combination of shell and interlining material of treated fabric that is uninterrupted. Consequently, these garments are eligible for classification as water resistant. If the jackets pass the water resistance test specified in Harmonized Tariff Schedule of the United States (HTSUS), Chapter 62, Additional U.S. Note 2, the applicable HTSUS subheading for styles V2116G0049 and V2839L002 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 jackets do not pass the water resistance test in HTSUS Chapter 62, Additional U.S. Note 2, the applicable subheading for styles V2116G0049 and V2839L002 will be 6201.93.3521, 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 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
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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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