N238160 N2 Ruling Active

The tariff classification of a men’s jacket from China

Issued February 26, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6201.93.3511

Headings: 6201

GRI rules applied: GRI 3

Product description

You submitted a sample which we are returning as you requested. The item in question, style #HN2429 Division CK, is a men’s knit and woven jacket. The entire front is composed of a 100% nylon woven fabric quilted to a light batting; the sleeves and the back are made from a 100% cotton knit fabric which also lines the front panels. The jacket has a full front opening with a zipper closure, a permanent hood made from knit fabric and secured with a drawstring, long sleeves with rib knit cuffs, a rib knit waistband and pockets with a snap closure at the waist. Garments consisting of knit and woven components are classifiable in accordance with General Rule of Interpretation (GRI) 3. When one component comprises over 60% of the surface area, that portion will normally provide the essential character under GRI 3, with certain exceptions, one of which is when the other component comprises the entire front, as is the case here. Therefore, although the breakdown you provided indicates that the surface area is 72% knit and 28% woven, this jacket is classifiable under the woven provisions of the tariff.

CBP rationale

The applicable subheading for style #HN2429 will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ anoraks (including ski-jackets), windbreakers and similar articles of man-made fibers.

Full text

N238160 February 26, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3511 Ms. Belinda Lopez Phillips-Van Heusen Corp. 200 Madison Ave. New York, NY 10016 RE: The tariff classification of a men’s jacket from China Dear Ms. Lopez: In your letter dated January 31, 2013, you requested a tariff classification ruling. You submitted a sample which we are returning as you requested. The item in question, style #HN2429 Division CK, is a men’s knit and woven jacket. The entire front is composed of a 100% nylon woven fabric quilted to a light batting; the sleeves and the back are made from a 100% cotton knit fabric which also lines the front panels. The jacket has a full front opening with a zipper closure, a permanent hood made from knit fabric and secured with a drawstring, long sleeves with rib knit cuffs, a rib knit waistband and pockets with a snap closure at the waist. Garments consisting of knit and woven components are classifiable in accordance with General Rule of Interpretation (GRI) 3. When one component comprises over 60% of the surface area, that portion will normally provide the essential character under GRI 3, with certain exceptions, one of which is when the other component comprises the entire front, as is the case here. Therefore, although the breakdown you provided indicates that the surface area is 72% knit and 28% woven, this jacket is classifiable under the woven provisions of the tariff. The applicable subheading for style #HN2429 will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ anoraks (including ski-jackets), windbreakers and similar articles of man-made fibers. The rate of duty 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

View original on CBP CROSS →

More rulings on the same tariff codes

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 →