N244584 N2 Ruling Active

The tariff classification of women’s jackets from China

Issued August 22, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6102.30.2010, 6202.93.5011

Headings: 6102, 6202

Product description

Your sample will be returned as requested. Style GB035, is a woman’s mid-thigh length fully lined knit coat. The garment is constructed from a heavy weight 100% polyester berber knit pile fabric and 100% polyurethane (the sleeves). The garment features a full front opening with a zipper closure, two front pockets below the waist, long sleeves with zipper closures, a round neckline, a taffeta lining, and a straight garment bottom. Style DC035 is a woman’s hip-length jacket constructed of 100% polyester woven fabric. The lined jacket features a full front opening that is secured by a zipper closure, long sleeves with elasticized ends, two vertical pockets secured by zipper closures at the waist and an elasticized bottom hem. The collar and sleeves are removable.

CBP rationale

The applicable subheading for the coat will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Other: Women’s. The applicable subheading for the style DC035 will be 6202.93.5011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Other: Women’s.

Full text

N244584 August 22, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6102.30.2010; 6202.93.5011 Ms. Melissa Fox Vandegrift Inc. 100 Walnut Avenue Suite 600 Clark, NJ 07066 RE: The tariff classification of women’s jackets from China Dear Ms. Fox: In your letter dated July 22, 2013, you requested a tariff classification ruling on behalf of Tellas LTD. Your sample will be returned as requested. Style GB035, is a woman’s mid-thigh length fully lined knit coat. The garment is constructed from a heavy weight 100% polyester berber knit pile fabric and 100% polyurethane (the sleeves). The garment features a full front opening with a zipper closure, two front pockets below the waist, long sleeves with zipper closures, a round neckline, a taffeta lining, and a straight garment bottom. Style DC035 is a woman’s hip-length jacket constructed of 100% polyester woven fabric.  The lined jacket features a full front opening that is secured by a zipper closure, long sleeves with elasticized ends, two vertical pockets secured by zipper closures at the waist and an elasticized bottom hem. The collar and sleeves are removable. The applicable subheading for the coat will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Other: Women’s. The duty rate will be 28.2 percent ad valorem. The applicable subheading for the style DC035 will be 6202.93.5011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Other: Women’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 Fung King Kong at (646) 733-3047. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division

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