N239840 N2 Ruling Active

The tariff classification of a men’s jacket from China

Issued April 10, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6201.93.3511

Headings: 6201

Product description

Your sample will be returned as requested. Style 40GC535 is a men’s fully lined jacket constructed of two different components. The collar, full front panel and the bottom hem are constructed of 88% polyester, 10% rayon and 2% spandex woven fabric. The balance of the garment is constructed of cellular polyurethane plastic material with a textile backing that is present merely for reinforcing purposes. The jacket features a full front opening secured by a zipper, a standup collar with a two-snap button closure, long sleeves with snap button tabs at the wrist, an inside chest pocket secured with a button closure, and two pockets at the waist. The woven component imparts the essential character of the jacket.

CBP rationale

The applicable subheading for the style 40GC535 will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Other: Men’s.

Full text

N239840 April 10, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3511 Ms. Lena Rainbow PVH Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a men’s jacket from China Dear Ms. Rainbow: In your letter dated March 15, 2013, you requested a tariff classification ruling. Your sample will be returned as requested. Style 40GC535 is a men’s fully lined jacket constructed of two different components. The collar, full front panel and the bottom hem are constructed of 88% polyester, 10% rayon and 2% spandex woven fabric. The balance of the garment is constructed of cellular polyurethane plastic material with a textile backing that is present merely for reinforcing purposes. The jacket features a full front opening secured by a zipper, a standup collar with a two-snap button closure, long sleeves with snap button tabs at the wrist, an inside chest pocket secured with a button closure, and two pockets at the waist. The woven component imparts the essential character of the jacket. The applicable subheading for the style 40GC535 will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Other: Men’s. 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 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

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