N246307 N2 Ruling Active

The tariff classification of a man’s jacket from China.

Issued September 27, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6210.40.5020

Headings: 6210

Product description

As requested, the sample will be returned to you. The submitted sample, Style 05D2IX JEXTEND is a man’s hip-length pullover jacket with a shell composed of a woven 100% nylon fabric that has a visible coating on the inner surface. The jacket has an integral hood with a drawcord tightening, a partial front opening at the upper chest that extends to the top of the collar, long sleeves with elasticized cuffs and a drawcord tightening through the bottom hem. The jacket has a double entry pouch pocket.

CBP rationale

The applicable subheading for Style 05D2IX JEXTEND will be 6210.40.5020, 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 men’s or boys’ garments: other, anoraks (including ski-jackets), wind-breakers and similar articles.

Full text

N246307 September 27, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5020 Ms. Elizabeth Orzol Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of a man’s jacket from China. Dear Ms. Orzol: In your letter dated September 11, 2013, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style 05D2IX JEXTEND is a man’s hip-length pullover jacket with a shell composed of a woven 100% nylon fabric that has a visible coating on the inner surface. The jacket has an integral hood with a drawcord tightening, a partial front opening at the upper chest that extends to the top of the collar, long sleeves with elasticized cuffs and a drawcord tightening through the bottom hem. The jacket has a double entry pouch pocket. The applicable subheading for Style 05D2IX JEXTEND will be 6210.40.5020, 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 men’s or boys’ garments: other, anoraks (including ski-jackets), wind-breakers 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 Nina Rohan at (646) 733-3047. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division

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