N237423 N2 Ruling Active

The tariff classification of a girl’s padded vest from China.

Issued February 6, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6202.93.2020

Headings: 6202

Product description

” It is a girl’s hip-length padded sleeveless outerwear vest. The shell is composed of woven 100% polyester fabric quilted together with nonwoven polyester batting. The interior lining is composed of knit 100% polyester fleece fabric The outer surface of the shell fabric has a polyurethane coating. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The padded sleeveless jacket has oversized armholes, a stand-up collar, a full front opening secured by a heavy duty zipper, two set-in slash waist pockets and a straight cut hemmed bottom. The sample is being returned to you.

CBP rationale

The applicable subheading for style number 4381613M11 will be 6202.93.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls’ padded sleeveless jackets, of man-made fibers, other.

Full text

N237423 February 6, 2013 CLA-2-62:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6202.93.2020 Ms. Regina White-Santiago The Children’s Place Services Company, LLC 500 Plaza Drive Secaucus, NJ 07094 RE: The tariff classification of a girl’s padded vest from China. Dear Ms. White-Santiago: In your letter dated January 15, 2013, you requested a tariff classification ruling. The sample submitted, style number 4381613M11, is described as a “Puffer Vest.” It is a girl’s hip-length padded sleeveless outerwear vest. The shell is composed of woven 100% polyester fabric quilted together with nonwoven polyester batting. The interior lining is composed of knit 100% polyester fleece fabric The outer surface of the shell fabric has a polyurethane coating. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The padded sleeveless jacket has oversized armholes, a stand-up collar, a full front opening secured by a heavy duty zipper, two set-in slash waist pockets and a straight cut hemmed bottom. The sample is being returned to you. The applicable subheading for style number 4381613M11 will be 6202.93.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls’ padded sleeveless jackets, of man-made fibers, other. The rate of duty will be 14.9 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

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