N240085 N2 Ruling Active

The tariff classification of ladies jacket from China.

Issued April 24, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6210.50.3000

Headings: 6210

Product description

The sample is being returned to you, as requested. Style J634 is a women’s waist length jacket. The front panel, sides and upper portion of the sleeves are composed of a compact plastic material that completely obscures the underlying fabric. The back and under portion of the sleeves are constructed of 100% polyester rib knit fabric. The lined garment features a notched-lapel collar, long sleeves, full front opening with a one button closure, two pockets at the waist and a hemmed bottom. The notched-lapel collar and pockets are finished with a 3/8” ribbon trim. The compact plastic portions of the garment comprise over 60% of the visible surface area and imparts the essential character.

CBP rationale

The applicable subheading for Style J634 will be 6210.50.3000, 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 women’s or girls’ garments: Of man-made fibers: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric.

Full text

N240085 April 24, 2013 CLA-2-62:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6210.50.3000 Ms. Martha Long Pacific Alliance USA, Inc. 1359 Broadway – 21st Floor New York, NY 10018 RE: The tariff classification of ladies jacket from China. Dear Ms. Long: In your letter dated March 27, 2013, you requested a tariff classification ruling. The sample is being returned to you, as requested. Style J634 is a women’s waist length jacket. The front panel, sides and upper portion of the sleeves are composed of a compact plastic material that completely obscures the underlying fabric. The back and under portion of the sleeves are constructed of 100% polyester rib knit fabric. The lined garment features a notched-lapel collar, long sleeves, full front opening with a one button closure, two pockets at the waist and a hemmed bottom. The notched-lapel collar and pockets are finished with a 3/8” ribbon trim. The compact plastic portions of the garment comprise over 60% of the visible surface area and imparts the essential character. The applicable subheading for Style J634 will be 6210.50.3000, 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 women’s or girls’ garments: Of man-made fibers: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric. The rate of duty will be 3.8% 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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