N246592 N2 Ruling Active

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

Issued October 21, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6201.93.3511

Headings: 6201

Product description

As requested, the sample will be returned to you. The submitted sample, Style 0E2Y, is a men’s hip-length jacket constructed from 100% woven polyester fabric that has a waxed coating. The partially lined jacket features a full front opening with a left over right four button closure, long sleeves with adjustable buttoned tabs at the wrist, epaulets, two chest pockets with buttoned flaps, two pockets at the waist with buttoned flaps, an enclosed draw cord to tighten the waist, ventilation openings in the armpits and a closed vent in the back of the jacket. It also has two inside zippered breast pockets. In your letter

CBP rationale

The applicable subheading for Style 0E2Y will be 6201.93.3511, HTSUS, which provides for men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks, (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: anoraks, windbreakers and similar articles: other: other: other: other: other, men’s.

Full text

N246592 October 21, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3511 Mr. Karl Krueger Radix Group International dba DHL Global Forwarding 2660 20th Street Port Huron, MI 48060 RE: The tariff classification of a men’s jacket from China. Dear Mr. Krueger: In your letter dated September 19, 2013, on behalf of your client, Orvis Company, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style 0E2Y, is a men’s hip-length jacket constructed from 100% woven polyester fabric that has a waxed coating. The partially lined jacket features a full front opening with a left over right four button closure, long sleeves with adjustable buttoned tabs at the wrist, epaulets, two chest pockets with buttoned flaps, two pockets at the waist with buttoned flaps, an enclosed draw cord to tighten the waist, ventilation openings in the armpits and a closed vent in the back of the jacket. It also has two inside zippered breast pockets. In your letter you suggested classification of Style 0E2Y under the provisions for garments made up of visibly coated fabrics in Heading 6210, Harmonized Tariff Schedules of the United States (HTSUS). Examination of the sample indicates that the coating is not visible as that term is defined in the tariff; therefore HTS 6210 does not apply. The applicable subheading for Style 0E2Y will be 6201.93.3511, HTSUS, which provides for men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks, (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: anoraks, windbreakers and similar articles: other: other: other: other: other, men’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 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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