CBP Ruling N238544 — The tariff classification of a men’s jacket from China

Tariff classification

Headings: 6210

Product description

Your sample will be returned as requested. Style GMO13F04 “Cosmos Jacket,” is a men’s jacket constructed of 100% polyester woven fabric with a visible polyurethane coating on the inner surface. You had previously advised us that the Cocona design on the coating is applied after the laminate is formed. The jacket has a full front opening secured by a zipper closure that extends to the top of the collar and is covered by a flap with a hook and loop closure, a hood with elasticized drawstrings at the chin and the crown, long sleeves with hook and loop adjustment tabs at the cuff, a zipper pocket at the left chest and zippered pockets with flaps at the waist area, zipper openings with mesh fabric inserts under the armholes, and an elasticized drawstring through the bottom hem. The body of the jacket extending to the waist is lined with knit mesh fabric; the hood, sleeves and the rest of the jacket is lined with woven fabric.

CBP rationale

The applicable subheading for style GMO13F04, men’s Cosmos Jacket, will be 6210.40.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men’s or boys’ garments: Of man-made fibers: Other: Anoraks (including ski-jackets), wind-breakers and similar articles.

Full text

N238544 March 4, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5020 Mr. Daniel Clancey Homeschool Snowboarding 2127 N. Albina Ave. #401 Portland, OR 97227 RE: The tariff classification of a men’s jacket from China Dear Mr. Clancey: In your letter dated January 20, 2013, you requested a tariff classification ruling. Your sample will be returned as requested. Style GMO13F04 “Cosmos Jacket,” is a men’s jacket constructed of 100% polyester woven fabric with a visible polyurethane coating on the inner surface. You had previously advised us that the Cocona design on the coating is applied after the laminate is formed. The jacket has a full front opening secured by a zipper closure that extends to the top of the collar and is covered by a flap with a hook and loop closure, a hood with elasticized drawstrings at the chin and the crown, long sleeves with hook and loop adjustment tabs at the cuff, a zipper pocket at the left chest and zippered pockets with flaps at the waist area, zipper openings with mesh fabric inserts under the armholes, and an elasticized drawstring through the bottom hem. The body of the jacket extending to the waist is lined with knit mesh fabric; the hood, sleeves and the rest of the jacket is lined with woven fabric. The applicable subheading for style GMO13F04, men’s Cosmos Jacket, will be 6210.40.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men’s or boys’ garments: Of man-made fibers: Other: Anoraks (including ski-jackets), wind-breakers and similar articles. The rate of duty will be 7.1 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 the 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 W. Raftery at (646) 733-3047. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

View original on CBP CROSS →