N240479 N2 Ruling Active

The tariff classification of a men’s outerwear jacket from China

Issued May 7, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6210.40.5020

Headings: 6210

Product description

The item in question, style ST5116M, is a men’s windbreaker-style jacket with a shell made from a woven 100% polyester fabric with a visible polyurethane coating on the inner surface. The jacket has a full front opening with a zipper closure, long sleeves with elastic at the ends, an elasticized drawstring with cord locks through the hemmed bottom, slant, on-seam pockets at the waist, a pointed collar, contrasting colored inserts on the sleeves and in the side panels and a full lining that consists of mesh in the body and a taffeta-like woven fabric in the sleeves.

CBP rationale

The applicable subheading for style ST5116M will be 6210.40.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers: anoraks (including ski-jackets), windbreakers and similar articles.

Full text

N240479 May 7, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5020 Mr. Tony Tsuei SanMar Corporation 22833 SE Black Nugget Rd. Issaquah, WA 98029 RE: The tariff classification of a men’s outerwear jacket from China Dear Mr. Tsuei: In your letter dated April 2, 2013, you requested a tariff classification ruling. We are returning the sample you submitted. The item in question, style ST5116M, is a men’s windbreaker-style jacket with a shell made from a woven 100% polyester fabric with a visible polyurethane coating on the inner surface. The jacket has a full front opening with a zipper closure, long sleeves with elastic at the ends, an elasticized drawstring with cord locks through the hemmed bottom, slant, on-seam pockets at the waist, a pointed collar, contrasting colored inserts on the sleeves and in the side panels and a full lining that consists of mesh in the body and a taffeta-like woven fabric in the sleeves. The applicable subheading for style ST5116M will be 6210.40.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers: anoraks (including ski-jackets), windbreakers 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 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

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