N246935 N2 Ruling Active

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

Issued October 31, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6102.30.2010

Headings: 6102

Product description

As requested, your sample is being returned to you. The submitted sample, style UA5188W “Raleigh”, is a woman’s “Ugg®” label knit jacket that is constructed from 54.5% polyester, 43% cotton, and 2.5% spandex knit pile fabric. You have advised that the pile surface of the jacket is 100% polyester. The jacket extends from the shoulders to the mid- thigh and is worn over other garments for warmth and protection from the elements. The jacket features a full front opening with a zipper closure, a self-fabric stand-up collar, two front inset pockets below the waist, long raglan sleeves with tight fitting self-fabric cuffs, a tunneled drawstring tightening at the waist, and a straight garment bottom.

CBP rationale

The applicable subheading for style UA5188W “Raleigh” 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.

Full text

N246935 October 31, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Eleanore Kelly-Kobayashi Rode & Qualey Attorneys At Law 55 West 39th Street New York, NY 10018 RE: The tariff classification of a woman’s jacket from China. Dear Ms. Kelly-Kobayashi: In your letter dated October 3, 2013 you requested a classification ruling on behalf of Deckers Outdoor Corporation. As requested, your sample is being returned to you. The submitted sample, style UA5188W “Raleigh”, is a woman’s “Ugg®” label knit jacket that is constructed from 54.5% polyester, 43% cotton, and 2.5% spandex knit pile fabric. You have advised that the pile surface of the jacket is 100% polyester. The jacket extends from the shoulders to the mid- thigh and is worn over other garments for warmth and protection from the elements. The jacket features a full front opening with a zipper closure, a self-fabric stand-up collar, two front inset pockets below the waist, long raglan sleeves with tight fitting self-fabric cuffs, a tunneled drawstring tightening at the waist, and a straight garment bottom. The applicable subheading for style UA5188W “Raleigh” 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% 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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