10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a women’s jacket from China
Issued June 4, 2013 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N238915 (June 4, 2013)
Tariff classification
HTS codes: 6113.00.9030
Headings: 6113
Product description
The item in question, style L319, is a women’s outerwear jacket. It has a full front opening with a zipper closure, a permanent hood with a chin guard, long sleeves, a hemmed bottom and zippered pockets at the waist. The great majority of the jacket is constructed of a three-layer laminated fabric consisting of an outer layer of 100% polyester rib knit fabric, a middle layer of thermoplastic polyurethane (TPU) film and an inner layer of 100% polyester brushed knit fabric. Laboratory analysis confirmed that the brushed fabric is of non-pile construction. Inserts in the side seams and the underside of the sleeves are made of a contrasting fabric. The plastic film in the center of the non-pile lamination is visible in cross-section. In addition, the jacket is regarded as “made up” of a fabric of heading 5903, 5906 or 5907, as that term is defined in Section XI Legal Note 7, Harmonized Tariff Schedule of the United States (HTSUS).
Full text
N238915 June 4, 2013 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6113.00.9030 Mr. Tony Tsuei SanMar Corporation 22833 SE Black Nugget Rd. Issaquah, WA 98029 RE: The tariff classification of a women’s jacket from China Dear Mr. Tsuei: In your letter dated February 25, 2013, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis, during which the sample you submitted was destroyed. The item in question, style L319, is a women’s outerwear jacket. It has a full front opening with a zipper closure, a permanent hood with a chin guard, long sleeves, a hemmed bottom and zippered pockets at the waist. The great majority of the jacket is constructed of a three-layer laminated fabric consisting of an outer layer of 100% polyester rib knit fabric, a middle layer of thermoplastic polyurethane (TPU) film and an inner layer of 100% polyester brushed knit fabric. Laboratory analysis confirmed that the brushed fabric is of non-pile construction. Inserts in the side seams and the underside of the sleeves are made of a contrasting fabric. The plastic film in the center of the non-pile lamination is visible in cross-section. In addition, the jacket is regarded as “made up” of a fabric of heading 5903, 5906 or 5907, as that term is defined in Section XI Legal Note 7, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for style L319 will be 6113.00.9030, (HTSUS), which provides garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: other: coats and jackets: other: women’s or girls’. 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 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
The tariff classification of a women’s knit jacket from Vietnam or China
The tariff classification of a women’s knitted jacket from China
The tariff classification of a costume from China
The tariff classification of a women’s outerwear jacket from Vietnam.
The tariff classification of a women’s jackets from China
The tariff classification of ladies jackets from China
The tariff classification of a woman’s jacket from China
The tariff classification of men’s and women’s jackets from China
The tariff classification of woman’s jackets from China
The tariff classification of a woman’s jacket from China
Follow N238915
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.