CBP Ruling N245968 — The tariff classification of a woman’s jacket from Vietnam.

Tariff classification

Headings: 6113

Product description

As requested, the sample will be returned to you. The submitted sample, Style # MAC 10004 (TR-15L) is described as a woman’s short moto jacket. The item is constructed of 71% polyester, 24% rayon, 5% spandex knit fabric with a visible polyurethane coating on the outer surface. The coating does not completely obscure the underlying fabric. The lined jacket reaches below the waist and features long sleeves with a side zipper closure, a full front opening with a zipper closure, a button snap at the collar, a zippered vertical pocket on the right chest, two zippered pockets at the waist and a banded bottom. You have requested classification of this garment under 6113.00.1010 Harmonized Tariff Schedule of the United States (HTSUS). This classification is incorrect because the coating does not completely obscure the underlying fabric. You have also requested a ruling on Option C: HN14790 and Option D: C38157. As per our telephone conversation of September 25, 2013 with you, we cannot rule on this style without a sample.

CBP rationale

The applicable subheading for Style # MAC 10004 (TR-15L) will be 6113.00.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906, 5907: other, coats and jackets: other: women’s or girls’.

Full text

N245968 September 27, 2013 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6113.00.9030 Ms. Wing Cheung Marubeni America Corporation 375 Lexington Avenue New York, NY 10017-5644 RE: The tariff classification of a woman’s jacket from Vietnam. Dear Ms. Cheung: In your letter dated September 4, 2013, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style # MAC 10004 (TR-15L) is described as a woman’s short moto jacket. The item is constructed of 71% polyester, 24% rayon, 5% spandex knit fabric with a visible polyurethane coating on the outer surface. The coating does not completely obscure the underlying fabric. The lined jacket reaches below the waist and features long sleeves with a side zipper closure, a full front opening with a zipper closure, a button snap at the collar, a zippered vertical pocket on the right chest, two zippered pockets at the waist and a banded bottom. You have requested classification of this garment under 6113.00.1010 Harmonized Tariff Schedule of the United States (HTSUS). This classification is incorrect because the coating does not completely obscure the underlying fabric. You have also requested a ruling on Option C: HN14790 and Option D: C38157. As per our telephone conversation of September 25, 2013 with you, we cannot rule on this style without a sample. The applicable subheading for Style # MAC 10004 (TR-15L) will be 6113.00.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906, 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 Nina Rohan at (646) 733-3047. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division

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